https://www.taxtmi.com/caselaws?id=386449 The Tribunal determined that the services provided by the appellant fell under 'Port Services' based on a broader interpretation of the law. It held that a major portion of the demand was time-barred due to lack of intent to evade payment, restricting the demand to the normal period and setting aside penalties under Sections 76, 77, and 78 of the Finance Act, 1994. The appeal was partially allowed, with the case remanded for computing duty demand for the normal period, and penalties were overturned. en-us Fri, 27 Sep 2019 00:00:00 +0530 Sat, 28 Sep 2019 07:56:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386449 The Tribunal determined that the services provided by the appellant fell under 'Port Services' based on a broader interpretation of the law. It held that a major portion of the demand was time-barred due to lack of intent to evade payment, restricting the demand to the normal period and setting aside penalties under Sections 76, 77, and 78 of the Finance Act, 1994. The appeal was partially allowed, with the case remanded for computing duty demand for the normal period, and penalties were overturned. Case-Laws Service Tax Fri, 27 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386449