https://www.taxtmi.com/caselaws?id=186745 The High Court dismissed the appeal, ruling against the appellant on both issues. The court held that the plea on limitation was unfounded as it was not raised at the appropriate stage, emphasizing the importance of presenting arguments timely. Additionally, the court upheld the lower authorities' decisions that the services provided by the appellant fell under cargo handling services as per the Finance Act, 1994. The judgment stressed the necessity of substantiated claims and timely challenges in tax assessments. en-us Thu, 09 Jul 2015 00:00:00 +0530 Thu, 29 Sep 2016 08:54:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186745 The High Court dismissed the appeal, ruling against the appellant on both issues. The court held that the plea on limitation was unfounded as it was not raised at the appropriate stage, emphasizing the importance of presenting arguments timely. Additionally, the court upheld the lower authorities' decisions that the services provided by the appellant fell under cargo handling services as per the Finance Act, 1994. The judgment stressed the necessity of substantiated claims and timely challenges in tax assessments. Case-Laws Service Tax Thu, 09 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186745