https://www.taxtmi.com/caselaws?id=34619 Stevedoring and allied cargo-handling performed by a licence-holder on its own behalf within port premises was treated as independent activity, not as service rendered by a port or by a person authorised by the port, so it did not fall within taxable port services. The Tribunal also found no suppression or mala fide intent, so the extended limitation period and penalties were not sustainable. Amounts already subjected to service tax through the port and dock labour board were directed to be excluded, and corresponding relief was allowed. The impugned orders were set aside in favour of the assessee. en-us Fri, 01 May 2009 00:00:00 +0530 Wed, 24 Apr 2013 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34619 Stevedoring and allied cargo-handling performed by a licence-holder on its own behalf within port premises was treated as independent activity, not as service rendered by a port or by a person authorised by the port, so it did not fall within taxable port services. The Tribunal also found no suppression or mala fide intent, so the extended limitation period and penalties were not sustainable. Amounts already subjected to service tax through the port and dock labour board were directed to be excluded, and corresponding relief was allowed. The impugned orders were set aside in favour of the assessee. Case-Laws Service Tax Fri, 01 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34619