https://www.taxtmi.com/caselaws?id=450859 Exemption notifications in service tax law must be construed strictly, and works undertaken for a shipyard do not qualify as construction of a port unless they squarely fall within the notified structures and conditions. Development of shipyard facilities, including land development, marine infrastructure, workshop construction and related works, was held outside the port-construction exemption and therefore taxable. Dredging services for the approach channel, repair berth and floating dry dock were treated as part of the same shipyard development arrangement and likewise remained taxable. Since tax had been collected without disclosure or payment, the extended limitation period and consequential penalties were upheld. en-us Wed, 13 Mar 2024 00:00:00 +0530 Fri, 15 Mar 2024 07:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450859 Exemption notifications in service tax law must be construed strictly, and works undertaken for a shipyard do not qualify as construction of a port unless they squarely fall within the notified structures and conditions. Development of shipyard facilities, including land development, marine infrastructure, workshop construction and related works, was held outside the port-construction exemption and therefore taxable. Dredging services for the approach channel, repair berth and floating dry dock were treated as part of the same shipyard development arrangement and likewise remained taxable. Since tax had been collected without disclosure or payment, the extended limitation period and consequential penalties were upheld. Case-Laws Service Tax Wed, 13 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450859