Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 160 - AT - Service TaxClassification of services - port services or not - Freight on barges - Salary of floating crane operator - Management and allied services - HELD THAT:- Only the services authorized by the port, or other ports, were chargeable to service tax in terms of the aforesaid definition of ‘Port Service’ - thus, unless revenue is able to produce specific authorization in favour of appellant from the port for such operations the demand cannot be upheld - The demands under Port Services, therefore, set aside. Salary paid to Foreman/ Khalasi - Demand of service tax - extended period of limitation - HELD THAT:- In the instant case there exist two different legal entities. In view of clear supply of manpower by appellant they are liable to tax. Moreover, it is seen that there is no ambiguity in law and in these circumstances failure to pay can be clearly attributed to intention to evade. Extended period has been rightly invoked - demand upheld. Appeal allowed in part.
|