Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 1088 - AT - Service TaxClassification of services - transportation of goods - whether taxable under Cargo Handling Service or Goods Transport Agency Service? - Held that: - Since the appellant, in this case, has not specifically objected to the findings of the adjudicating authority that it has not provided two categories of services, we are of the view that the services provided by the appellant should merit consideration as cargo handling service. Extended period of Limitation - Held that: - suppression, misstatement etc. cannot be levelled against the appellant, justifying invocation of the extended period of five years for issuance of the SCN - demand upheld for normal period only. Penalty - Held that: - appellant entertained the bonafide belief that the services provided by it will fall under the GTA service - the penalty imposed in the impugned order should be viewed in terms of Section 80 of the Finance Act, 1994, and set aside. Appeal allowed in part.
|