Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (9) TMI 1217 - AT - Service TaxClassification of services - port services or not - providing Stevedoring Services which include the work of unlashing / lashing of containers in vessels for discharge of import and export containers - extended period of limitation - HELD THAT:- Larger Bench in the case of WESTERN AGENCIES PVT. LTD. VERSUS CCE [2011 (3) TMI 528 - CESTAT, CHENNAI (LB)] it was held that the service provided “in any manner” serves the purpose of serving the clients of stevedore in relation to goods or services indirectly through stevedores. Therefore, the service provided by stevedores fall under the class of port service and taxable - thus, the services rendered by the appellant fall under ‘Port Services’. Extended period of limitation - period involved is 16/07/2001 to 31/12/2005 whereas SCN was issued on 11.10.2006 - HELD THAT:- It cannot be alleged that there was suppression of facts with an intent to evade payment of duty on the part of the appellant - as mens rea is not established, penalties are liable to be set aside - the matter requires to be remanded to the Original Authority for computing the duty demand for normal period. The appeal is allowed partly and remanded to the original authority for computation of duty demand for normal period - penalties set aside.
|