https://www.taxtmi.com/caselaws?id=445419 Waterfront royalty or wharfage charges collected by the Gujarat Maritime Board under the Gujarat Maritime Board Act, 1981 were treated as a statutory levy, not consideration for any service rendered in relation to vessel or goods. On that basis, the charges were held not taxable as port service under the Finance Act, 1994, and the service tax demand failed on merits. The extended limitation period was also found unavailable because departmental audits and prior scrutiny had already covered the relevant records, so suppression, misstatement, fraud, or intent to evade were not established. The service tax, interest, and penalty demand was set aside and the assessee succeeded. en-us Mon, 06 Nov 2023 00:00:00 +0530 Mon, 06 Nov 2023 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445419 Waterfront royalty or wharfage charges collected by the Gujarat Maritime Board under the Gujarat Maritime Board Act, 1981 were treated as a statutory levy, not consideration for any service rendered in relation to vessel or goods. On that basis, the charges were held not taxable as port service under the Finance Act, 1994, and the service tax demand failed on merits. The extended limitation period was also found unavailable because departmental audits and prior scrutiny had already covered the relevant records, so suppression, misstatement, fraud, or intent to evade were not established. The service tax, interest, and penalty demand was set aside and the assessee succeeded. Case-Laws Service Tax Mon, 06 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445419