https://www.taxtmi.com/caselaws?id=246068 The Allahabad HC ruled in favor of the assessee in a service tax dispute. The Tribunal had confirmed the demand on merits after finding that cold storage charges should be included in taxable value of clearing and forwarding services. However, the HC held that once the Tribunal concluded the extended limitation period could not be invoked due to proper disclosure by the assessee, it acted beyond jurisdiction by examining the merits. The court emphasized that when a demand is time-barred, no further inquiry into substantive issues is warranted. en-us Thu, 27 Mar 2014 00:00:00 +0530 Sat, 31 May 2025 13:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246068 The Allahabad HC ruled in favor of the assessee in a service tax dispute. The Tribunal had confirmed the demand on merits after finding that cold storage charges should be included in taxable value of clearing and forwarding services. However, the HC held that once the Tribunal concluded the extended limitation period could not be invoked due to proper disclosure by the assessee, it acted beyond jurisdiction by examining the merits. The court emphasized that when a demand is time-barred, no further inquiry into substantive issues is warranted. Case-Laws Service Tax Thu, 27 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246068