https://www.taxtmi.com/caselaws?id=776385 The CESTAT Kolkata held that services rendered by agents not authorized by the port prior to 30.06.2010 cannot be classified as port services liable to service tax, setting aside the demand for that period. The demand under Cargo Handling Service for 2010-11 was also quashed as export cargo handling was excluded from service tax. The appellant's inadvertent reversal of inadmissible CENVAT credit was accepted, with interest payable but no penalty imposed due to lack of suppression. Demands raised beyond the limitation period were held unsustainable as no evidence of suppression or intent to evade tax was found. Consequently, all confirmed demands, including those invoking extended limitation, were set aside and the appeal disposed of. en-us Thu, 07 Aug 2025 00:00:00 +0530 Sat, 09 Aug 2025 08:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776385 The CESTAT Kolkata held that services rendered by agents not authorized by the port prior to 30.06.2010 cannot be classified as port services liable to service tax, setting aside the demand for that period. The demand under Cargo Handling Service for 2010-11 was also quashed as export cargo handling was excluded from service tax. The appellant's inadvertent reversal of inadmissible CENVAT credit was accepted, with interest payable but no penalty imposed due to lack of suppression. Demands raised beyond the limitation period were held unsustainable as no evidence of suppression or intent to evade tax was found. Consequently, all confirmed demands, including those invoking extended limitation, were set aside and the appeal disposed of. Case-Laws Service Tax Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776385