https://www.taxtmi.com/caselaws?id=206270 The Appellate Tribunal CESTAT, New Delhi set aside the demand for service tax, interest, and penalties against the appellants under Sections 76 and 78 of the Finance Act, 1994. The Tribunal ruled that the appellants were not providing clearing and forwarding agent services before their registration under business auxiliary services, and the demand raised was beyond the statutory time limit. The appeal was allowed, providing consequential relief to the appellants and highlighting the significance of proper service classification and adherence to statutory limitations in tax matters. en-us Tue, 18 Jan 2011 00:00:00 +0530 Thu, 22 Dec 2011 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206270 The Appellate Tribunal CESTAT, New Delhi set aside the demand for service tax, interest, and penalties against the appellants under Sections 76 and 78 of the Finance Act, 1994. The Tribunal ruled that the appellants were not providing clearing and forwarding agent services before their registration under business auxiliary services, and the demand raised was beyond the statutory time limit. The appeal was allowed, providing consequential relief to the appellants and highlighting the significance of proper service classification and adherence to statutory limitations in tax matters. Case-Laws Service Tax Tue, 18 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206270