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2012 (10) TMI 31 - AT - Service TaxService tax demand - cargo handling services - activity of loading, unloading, transportation and stacking of various iron and steel products – alleged that appellant's activity fall under the category of 'cargo handling services' – SCN dtd. 02.04.03 to the appellant raising demand of duty for the period 06.08.2000 to 31.12.2002 - service tax was paid by the appellant prior to the issuance of the SCN – Held that:- The entire facts were in the knowledge of the Revenue and as such extended period was not available for issuance of demand. - demand to be barred by limitation. The activity of transportation and stacking was within the stockyard premises. Number of Tribunal's decisions have held that such activity cannot be held to be covered by the activity of 'cargo handling services'.
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