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2019 (1) TMI 1540 - CESTAT AHMEDABADPort services - amount collected in respect of short fall in the LDT contracted, whether provision of service or not - demand of service tax - period prior to 01.07.2003 - invocation of extended period of limitation - Held that:- From the nature of amount collected by the appellant, it is clear that the said amount relates to the compensation paid by the ship breaker on account of failing to fulfill the contracted LDT. In these circumstances, it cannot be said that the said charges related to provision of any service. Prior to 1.7.2003 the levy under the head of Port Service was limited to the services provided in Major Ports. None of the ports administered by the Gujarat Maritime Board are major ports. In these circumstances, there cannot be any levy under the head of Port Service in respect of the services allegedly provided on minor ports prior to 01.07.2003. Appeal allowed - decided in favor of appellant.
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