https://www.taxtmi.com/caselaws?id=464762 For the pre-1 July 2010 regime, barge, tug, transport, stevedoring, loading and unloading activities were taxable as port services only if rendered by a port or by a person validly authorised by the port in relation to vessels or goods; a mere licence to operate within port premises was insufficient, so the demand on merits failed. The extended limitation period was also unsustainable because the department was already aware of the activities and the dispute concerned recurring classification, so the time-bar objection succeeded. The impugned demands, interest and penalties were therefore set aside. en-us Tue, 12 Sep 2023 00:00:00 +0530 Thu, 13 Nov 2025 19:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464762 For the pre-1 July 2010 regime, barge, tug, transport, stevedoring, loading and unloading activities were taxable as port services only if rendered by a port or by a person validly authorised by the port in relation to vessels or goods; a mere licence to operate within port premises was insufficient, so the demand on merits failed. The extended limitation period was also unsustainable because the department was already aware of the activities and the dispute concerned recurring classification, so the time-bar objection succeeded. The impugned demands, interest and penalties were therefore set aside. Case-Laws Service Tax Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464762