https://www.taxtmi.com/caselaws?id=32213 Wharfage charges paid to port authorities and collected from clients were deductible from the taxable value of Custom House Agent services because the governing circular excluded statutory levies and reimbursable expenses from gross service charges, and the specific exclusion prevailed over the general lump-sum valuation method. The extended period of limitation was also unavailable because the returns were regularly filed, the department had access to invoices and records, and the record did not support suppression with mala fide intent. The impugned order was set aside and the departmental challenge failed. en-us Fri, 12 Sep 2008 00:00:00 +0530 Mon, 10 Aug 2009 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32213 Wharfage charges paid to port authorities and collected from clients were deductible from the taxable value of Custom House Agent services because the governing circular excluded statutory levies and reimbursable expenses from gross service charges, and the specific exclusion prevailed over the general lump-sum valuation method. The extended period of limitation was also unavailable because the returns were regularly filed, the department had access to invoices and records, and the record did not support suppression with mala fide intent. The impugned order was set aside and the departmental challenge failed. Case-Laws Service Tax Fri, 12 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32213