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of <h1>Supreme Court dismisses appeals, leaves questions of law open. Interlocutory applications disposed.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX BHAVNAGAR Versus M/s ALPHA TRANS PACIFIC LOGISTICS PVT. LTD. AND OTHERS</h3> The Supreme Court of India dismissed the appeals in the case, leaving all questions of law open. Pending interlocutory applications were also disposed of. ... Classification of services - Cargo Handling Service or not - classifiable under 'Cargo Handling Services under Section 65(105)(zr) read with Section 65(23) of the Finance Act, 1994 prior to 01.07.2012 and after 01.07.2012 under 'Handling of Cargo' or under 'Goods Transport Agency' under Section 65(105) (zzp) read with Section 65(50b) of the Finance Act, 1994 prior to 01.07.2012 and after 01.07.2012 under Section 65B(26) of the Finance Act, 1994?. HELD THAT:- Mr. N. Venkataraman, learned Additional Solicitor General, appearing for the Union of India, submits that in the peculiar facts and circumstances of the case on record, the instant appeals may be dismissed leaving all questions of law open. Appeal disposed off. The Supreme Court of India in 2022 (12) TMI 312 - SC Order, with judges Mr. Uday Umesh Lalit and S. Ravindra Bhat, dismissed the appeals in a case, leaving all questions of law open. Pending interlocutory applications were also disposed of.
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