https://www.taxtmi.com/caselaws?id=287113 The Tribunal rejected the Revenue's appeal, emphasizing the lack of justification for demanding Service Tax under the extended period due to the genuine belief held by the respondent regarding the ambiguity of whether stevedoring services fell under 'Port Service'. The decision highlighted the unsettled nature of the legal issue, as shown by the stay on the Larger Bench decision and pending cases before the Supreme Court, necessitating a nuanced approach to interpreting 'Port Service' for Service Tax liability. en-us Thu, 14 Mar 2019 00:00:00 +0530 Sun, 29 Mar 2020 19:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287113 The Tribunal rejected the Revenue's appeal, emphasizing the lack of justification for demanding Service Tax under the extended period due to the genuine belief held by the respondent regarding the ambiguity of whether stevedoring services fell under 'Port Service'. The decision highlighted the unsettled nature of the legal issue, as shown by the stay on the Larger Bench decision and pending cases before the Supreme Court, necessitating a nuanced approach to interpreting 'Port Service' for Service Tax liability. Case-Laws Service Tax Thu, 14 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287113