https://www.taxtmi.com/caselaws?id=443475 Prior disclosure of user development fee receipts to the department defeated invocation of the extended limitation period, because there was no suppression of facts or intent to evade duty. The fee was also not taxable as port service, since no specific service to vessels or goods was established and the receipts were treated as a statutory levy under the Gujarat Maritime Board Act, 1981 rather than consideration for service. On that basis, the demand was unsustainable both on limitation and on merits. en-us Fri, 22 Sep 2023 00:00:00 +0530 Mon, 25 Sep 2023 08:17:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443475 Prior disclosure of user development fee receipts to the department defeated invocation of the extended limitation period, because there was no suppression of facts or intent to evade duty. The fee was also not taxable as port service, since no specific service to vessels or goods was established and the receipts were treated as a statutory levy under the Gujarat Maritime Board Act, 1981 rather than consideration for service. On that basis, the demand was unsustainable both on limitation and on merits. Case-Laws Service Tax Fri, 22 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443475