https://www.taxtmi.com/caselaws?id=787840 Supply of fresh water to vessels that includes procurement, transport to the vessel and related port operations is treated as port service and was liable to service tax prior to the exemption effective 01.07.2010. The extended period of limitation for assessing the unpaid service tax was upheld based on audit findings and the service tax demand with interest is sustained. Criminal or wilful evasion mens rea was not established, so penalty for wilful evasion was set aside while the general penalty was affirmed, yielding a partly allowed appeal. en-us Thu, 12 Mar 2026 00:00:00 +0530 Fri, 13 Mar 2026 08:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787840 Supply of fresh water to vessels that includes procurement, transport to the vessel and related port operations is treated as port service and was liable to service tax prior to the exemption effective 01.07.2010. The extended period of limitation for assessing the unpaid service tax was upheld based on audit findings and the service tax demand with interest is sustained. Criminal or wilful evasion mens rea was not established, so penalty for wilful evasion was set aside while the general penalty was affirmed, yielding a partly allowed appeal. Case-Laws Service Tax Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787840