https://www.taxtmi.com/caselaws?id=2031 Port Services under service tax apply only where the service is rendered by the port or by a person validly authorised to perform functions the port is statutorily bound to provide; a mere licence to operate within the port area is insufficient, so Customs House Agent activities such as handling, stevedoring, loading, unloading, tug hire and labour arrangement were not taxable on that basis. Where the department had already examined the activities, issued directions on service classification, and conducted further inquiry, the record did not support suppression, wilful misstatement, or mala fide intent, so the extended period of limitation was unavailable and the penalties could not be sustained. en-us Thu, 23 Aug 2007 00:00:00 +0530 Sat, 01 Mar 2014 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2031 Port Services under service tax apply only where the service is rendered by the port or by a person validly authorised to perform functions the port is statutorily bound to provide; a mere licence to operate within the port area is insufficient, so Customs House Agent activities such as handling, stevedoring, loading, unloading, tug hire and labour arrangement were not taxable on that basis. Where the department had already examined the activities, issued directions on service classification, and conducted further inquiry, the record did not support suppression, wilful misstatement, or mala fide intent, so the extended period of limitation was unavailable and the penalties could not be sustained. Case-Laws Service Tax Thu, 23 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2031