https://www.taxtmi.com/caselaws?id=419766 Barging or lighterage charges for moving goods between shore and a mother vessel were held not taxable as port services for the relevant period because the activity was not shown to be performed by the port or by a person validly authorised by the port. The later entry taxing transport of goods by coastal, national waterway or inland waterway was treated as a separate prospective levy and could not be used to retrospectively bring the same activity within the earlier port service entry. As the dispute involved interpretation of taxing provisions and the activity had been disclosed, extended limitation and penalty were held not invocable. en-us Tue, 15 Mar 2022 00:00:00 +0530 Tue, 22 Nov 2022 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419766 Barging or lighterage charges for moving goods between shore and a mother vessel were held not taxable as port services for the relevant period because the activity was not shown to be performed by the port or by a person validly authorised by the port. The later entry taxing transport of goods by coastal, national waterway or inland waterway was treated as a separate prospective levy and could not be used to retrospectively bring the same activity within the earlier port service entry. As the dispute involved interpretation of taxing provisions and the activity had been disclosed, extended limitation and penalty were held not invocable. Case-Laws Service Tax Tue, 15 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419766