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    <title>2009 (11) TMI 137 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the levy of Service Tax on activities like urea loading, shifting, and stacking, categorizing them as cargo handling services. The Appellant was not penalized for periods beyond the normal limitation period due to historical confusion on tax liability. No penalty was imposed as the confusion did not indicate an intention to evade tax. The matter was remanded for re-determination of Service Tax liability with interest, granting the Appellant a fair hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=75884</link>
      <description>The Tribunal upheld the levy of Service Tax on activities like urea loading, shifting, and stacking, categorizing them as cargo handling services. The Appellant was not penalized for periods beyond the normal limitation period due to historical confusion on tax liability. No penalty was imposed as the confusion did not indicate an intention to evade tax. The matter was remanded for re-determination of Service Tax liability with interest, granting the Appellant a fair hearing.</description>
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