https://www.taxtmi.com/caselaws?id=770211 CESTAT Kolkata held that service tax on lease rent charged by port authority to stevedores for storage space did not fall under "Port Service" definition during the disputed period. The activity constituted renting of immovable property, which became taxable only from 01.06.2007. The tribunal relied on precedent from Cochin Port Trust case with similar facts. Extended limitation period was not applicable as appellant regularly filed returns, maintained proper accounts, and CBIC circular clarified non-levy of tax on such rental income, indicating no suppression or willful misstatement. Appeal allowed. en-us Tue, 06 May 2025 00:00:00 +0530 Thu, 08 May 2025 09:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770211 CESTAT Kolkata held that service tax on lease rent charged by port authority to stevedores for storage space did not fall under "Port Service" definition during the disputed period. The activity constituted renting of immovable property, which became taxable only from 01.06.2007. The tribunal relied on precedent from Cochin Port Trust case with similar facts. Extended limitation period was not applicable as appellant regularly filed returns, maintained proper accounts, and CBIC circular clarified non-levy of tax on such rental income, indicating no suppression or willful misstatement. Appeal allowed. Case-Laws Service Tax Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770211