https://www.taxtmi.com/caselaws?id=248489 The Tribunal held that loading and unloading activities within contracts constituted Cargo Handling Service for service tax liability under the Finance Act 1994. The extended period for demand of service tax was not applicable due to conflicting decisions and the appellant's genuine belief in non-taxability. Penalties under Section 77 and 78 were waived as the appellant's non-payment was deemed a result of a sincere belief. The matter was remanded for quantification of service tax demand within the normal limitation period, with tax applicable only to loading/unloading charges, not transportation charges. en-us Thu, 27 Mar 2014 00:00:00 +0530 Fri, 03 Jul 2015 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248489 The Tribunal held that loading and unloading activities within contracts constituted Cargo Handling Service for service tax liability under the Finance Act 1994. The extended period for demand of service tax was not applicable due to conflicting decisions and the appellant's genuine belief in non-taxability. Penalties under Section 77 and 78 were waived as the appellant's non-payment was deemed a result of a sincere belief. The matter was remanded for quantification of service tax demand within the normal limitation period, with tax applicable only to loading/unloading charges, not transportation charges. Case-Laws Service Tax Thu, 27 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248489