https://www.taxtmi.com/caselaws?id=798168 Separately priced ocean freight, port charges and handling services retain their distinct tax classifications and cannot be aggregated as Cargo Handling Service merely because they support coal movement. Port-area services fall within the separate port-service classification, while pre-01.09.2009 coastal ocean carriage under principal-to-principal charter arrangements was not Business Auxiliary Service; the specific waterways levy applied only from that date. Extended limitation for waterways tax is unavailable where transactions were disclosed, earlier notices covered substantially the same activities, the dispute concerns classification, and reverse-charge credit created revenue neutrality. Consequently, the associated tax demands, interest and penalties fail. en-us Tue, 01 Sep 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798168 Separately priced ocean freight, port charges and handling services retain their distinct tax classifications and cannot be aggregated as Cargo Handling Service merely because they support coal movement. Port-area services fall within the separate port-service classification, while pre-01.09.2009 coastal ocean carriage under principal-to-principal charter arrangements was not Business Auxiliary Service; the specific waterways levy applied only from that date. Extended limitation for waterways tax is unavailable where transactions were disclosed, earlier notices covered substantially the same activities, the dispute concerns classification, and reverse-charge credit created revenue neutrality. Consequently, the associated tax demands, interest and penalties fail. Case-Laws Service Tax Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798168