Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1158 - AT - Service TaxClassification of services - Terminal Charges - whether classified under the head Port services or under Business Auxiliary Services? - Held that:- The activity under taken by the appellant for Railways will be appropriately classifiable under the ‘Business Auxiliary Services’, and liable to payment of service tax - reliance placed in the case of Chennai Port Trust vs. Commissioner of Central Excise [2017 (6) TMI 686 - CESTAT CHENNAI] - the activity under taken by the appellant for Railways will be appropriately classifiable under the ‘Business Auxiliary Services’, and liable to payment of service tax. Time Limitation - Held that:- Hon’ble Supreme Court in the case of Uniworth Textiles Ltd. vs. Commissioner of Central Excise, Raipur [ 2013 (1) TMI 616 - SUPREME COURT], in which the Hon’ble Supreme Court has observed that mere non-payment of duties is not equivalent to collusion or willful mis-statement or suppression of facts - extended period cannot be invoked - the demand for service tax has to be restricted to the normal time limit in respect of the initial show cause notice dated 26.10.2006. Appeal allowed in part.
|