https://www.taxtmi.com/caselaws?id=245057 The Tribunal issued a split judgment on the case involving the classification of services provided by the appellants as Cargo Handling Services. Mathew John upheld the classification and extended the period of limitation for demand, while Archana Wadhwa dissented, arguing that the appellants were not engaged in Cargo Handling Services and that the demand was time-barred. Penalties under various sections of the Finance Act, 1994 were adjusted accordingly, with specific directions given for the appellants to have the option to pay a reduced penalty within 30 days. en-us Thu, 15 Dec 2011 00:00:00 +0530 Tue, 21 Feb 2017 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245057 The Tribunal issued a split judgment on the case involving the classification of services provided by the appellants as Cargo Handling Services. Mathew John upheld the classification and extended the period of limitation for demand, while Archana Wadhwa dissented, arguing that the appellants were not engaged in Cargo Handling Services and that the demand was time-barred. Penalties under various sections of the Finance Act, 1994 were adjusted accordingly, with specific directions given for the appellants to have the option to pay a reduced penalty within 30 days. Case-Laws Service Tax Thu, 15 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245057