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2023 (9) TMI 1097 - AT - Service TaxRecovery of Service tax - renting of immovable property service or port service - amounts from the various ship breakers to whom plots alloted at Alang for the purpose of ship breaking - period 2007-08, 2008-09 and 2009-10 - time limitation - suppression of facts or not - HELD THAT:- The appellant had a view that the collection made under the head of ‘user development fee’ is not in respect of any service and the said amount collected by them is not liable to payment of service tax. Their views were clearly communicated to the office of DGCEI and no show cause notice under the said head was issued by the office of DGCEI to the appellant. In this background, issuance of show cause notice on 10.04.2013 demanding service tax on this very amount of ‘user development fee’ is clearly barred by limitation. There was no suppression or intention to evade payment of duty as the appellant had clearly disclosed the fact regarding collection of said user development fee as well as their views about non-taxability of the same to the department way back in 29.12.2009. Similar view has been held by Tribunal in the appellant’s own case PORT OFFICER, GUJARAT MARITIME BOARD, JAFRABAD VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, BHAVNAGAR [2014 (7) TMI 972 - CESTAT AHMEDABAD], where it was held that The said Section 22A specifically states that any amount provided by Gujarat Maritime Board, the appellant herein, is a State levy and a statutory levy and proceeds of such levy are credited to the Consolidated Treasury Fund of State of Gujarat. If that be so, any amount collected after 1-4-2008 by Gujarat Maritime Board, can be considered as statutory levy only and Service Tax liability thereon may not arise. There are no merit in the impugned order - appeal allowed.
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