https://www.taxtmi.com/caselaws?id=204007 The appellant, a public sector undertaking engaged in warehousing, faced tax liability on supervising charges collected from customers. The issue revolved around whether these charges fell under "Cargo Handling Service" for tax purposes. The Tribunal found in favor of the appellant, ruling that the demand invoking the extended period was not justifiable due to the appellant's immediate compliance upon notification. The demand was sustained for the normal one-year period, with interest payable on the sustainable portion, and penalties under section 76 were applicable for the normal period while penalty under section 78 was not upheld. en-us Thu, 17 Mar 2011 00:00:00 +0530 Tue, 27 Dec 2011 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204007 The appellant, a public sector undertaking engaged in warehousing, faced tax liability on supervising charges collected from customers. The issue revolved around whether these charges fell under "Cargo Handling Service" for tax purposes. The Tribunal found in favor of the appellant, ruling that the demand invoking the extended period was not justifiable due to the appellant's immediate compliance upon notification. The demand was sustained for the normal one-year period, with interest payable on the sustainable portion, and penalties under section 76 were applicable for the normal period while penalty under section 78 was not upheld. Case-Laws Service Tax Thu, 17 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204007