https://www.taxtmi.com/caselaws?id=752510 CESTAT Ahmedabad allowed the appeal in a service tax evasion case. The appellant collected wharfage charges of Rs. 45 per metric ton from a company for jetty usage and granted Rs. 8.50 per metric ton concession to compensate for dredging and maintenance services worth Rs. 1.96 crores. The department sought to tax this concession as service consideration. CESTAT held that the show cause notice failed to specify which taxable service category applied and the nature of services allegedly provided remained unclear. Without proper classification of taxable services, the demand could not be sustained. The extended limitation period and penalty were also set aside. en-us Wed, 08 May 2024 00:00:00 +0530 Mon, 13 May 2024 08:36:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752510 CESTAT Ahmedabad allowed the appeal in a service tax evasion case. The appellant collected wharfage charges of Rs. 45 per metric ton from a company for jetty usage and granted Rs. 8.50 per metric ton concession to compensate for dredging and maintenance services worth Rs. 1.96 crores. The department sought to tax this concession as service consideration. CESTAT held that the show cause notice failed to specify which taxable service category applied and the nature of services allegedly provided remained unclear. Without proper classification of taxable services, the demand could not be sustained. The extended limitation period and penalty were also set aside. Case-Laws Service Tax Wed, 08 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752510