https://www.taxtmi.com/caselaws?id=443299 For the pre-amendment period, barge and tug operations were outside the scope of port service because the provider was not shown to be authorised by the port; mere licence or permission to operate within port limits was insufficient, so service tax was not payable on that activity. Steel plates and similar goods used to repair and construct barges deployed in providing taxable output services qualified as input goods, so Cenvat credit was admissible. The extended period of limitation was also unavailable because the dispute concerned tax interpretation and the record did not show suppression or wilful misstatement with intent to evade duty. en-us Tue, 12 Sep 2023 00:00:00 +0530 Mon, 22 Dec 2025 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443299 For the pre-amendment period, barge and tug operations were outside the scope of port service because the provider was not shown to be authorised by the port; mere licence or permission to operate within port limits was insufficient, so service tax was not payable on that activity. Steel plates and similar goods used to repair and construct barges deployed in providing taxable output services qualified as input goods, so Cenvat credit was admissible. The extended period of limitation was also unavailable because the dispute concerned tax interpretation and the record did not show suppression or wilful misstatement with intent to evade duty. Case-Laws Service Tax Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443299