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2023 (11) TMI 310 - AT - Service TaxLevy of Service Tax - water front royalty/ wharfage charges - statutory levy charged by the Government of Gujarat in respect of sovereign/staturory function or not - invocation of extended period of limitation - HELD THAT:- The water front royalty is being charged from 1 April 2008 as per the provisions of the Maritime Board Act, 1981 per Section 22A, and therefore the maritime board is collecting the water front royalty as a statutory levy provided by Maritime Board Act, 1981, on behalf of State of Gujarat. A similar matter has already been decided by this Tribunal in the appellant’s own case of PORT OFFICER, GUJARAT MARITIME BOARD, JAFRABAD VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, BHAVNAGAR [014 (7) TMI 972 - CESTAT AHMEDABAD] where it was held that any amount collected after April 1, 2008 by Gujarat Maritime Board, can be considered as statutory levy only and service tax liability thereon may not arise. Invocation of Extended period of limitation - period of demand in this case pertains to 2006-07 to Feb 2009 and the show cause notice in this case has been issued on 21/10/2011 - Section 73 of the Finance Act, 1994 - HELD THAT:- The fact is noted that a final audit order report No. 10/ST/2008-09, for covering the audit period October 2005 to March 2008, wherein all the financial records have been there report the auditing officers. Similarly another audit final order report No. 75/ST-2009-10 dated 03.05.2010, covering period from 2008 to September 2009 has also been placed on record. The above audited report indicate that all the financial statements of the appellants were before the auditing officers much before the issuing of the SCN. In these circumstances, we feel that element of the suppression of facts or mis- representation etc., within intent to evade Service Tax are not present in this case. As the SCN has been issued on 21 October 2011 much beyond the normal period of demand, the SCN is barred by period of limitation. The impugned order-in-original is without any merit and therefore set aside - appeal allowed.
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