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2017 (10) TMI 755 - AT - Service TaxClassification of services - Port services - activity of transportation of cargo within the port area of Mumbai Port Trust - extended period of limitation - Held that: - It is settled law that there are divergent views on the issue and dispute is resolved by the Larger Bench, no malafide or suppression of facts can be alleged on the assesee. Even on the identical issue the Tribunal has held that it was a case of bonafide doubt for which extended period could not be invoked - the SCN is time barred - appeal allowed - decided in favor of appellant.
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