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of Classification of services - The appellant declared itself as a provider of 'cargo handling services' to the income tax department but as a goods 'transport agency services' provider to the service tax department. The department initiated inquiries suspecting misclassification of services. - he Tribunal found that the appellant transported small consignments, often door to door, with a standard declaration excluding items typically barred from courier packages. These characteristics aligned more closely with courier services than goods transport agency services. - Upholding the classification as courier services, the Tribunal set aside the demand for an extended period of limitation and the penalty under section 78.
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