https://www.taxtmi.com/caselaws?id=333661 The Tribunal upheld the Commissioner (A)'s decision, rejecting the Revenue's appeal. The case involved a dispute over service tax liability for services provided by the assessee, categorized as either cargo handling or man power supply services. The Tribunal found in favor of the assessee based on contractual agreements, precedents, and lack of evidence of tax evasion. The delayed show cause notice was deemed unjustified, and the Tribunal emphasized the significance of procedural aspects in tax matters. en-us Mon, 19 Sep 2016 00:00:00 +0530 Thu, 20 Oct 2016 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333661 The Tribunal upheld the Commissioner (A)'s decision, rejecting the Revenue's appeal. The case involved a dispute over service tax liability for services provided by the assessee, categorized as either cargo handling or man power supply services. The Tribunal found in favor of the assessee based on contractual agreements, precedents, and lack of evidence of tax evasion. The delayed show cause notice was deemed unjustified, and the Tribunal emphasized the significance of procedural aspects in tax matters. Case-Laws Service Tax Mon, 19 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333661