https://www.taxtmi.com/caselaws?id=334685 The Tribunal allowed the appeal in favor of the appellant, dismissing the service tax demand for cargo handling services amounting to Rs. 78,969 for the period October 2002 to March 2003. The demand was found to be beyond the five-year limitation period, emphasizing the appellant's bonafide belief in non-taxability and the absence of evidence showing malafide intent to evade duty payment. The judgment stresses the significance of adhering to limitation periods in tax cases and the need for concrete evidence to support tax authority demands. en-us Fri, 23 Sep 2016 00:00:00 +0530 Fri, 18 Nov 2016 12:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334685 The Tribunal allowed the appeal in favor of the appellant, dismissing the service tax demand for cargo handling services amounting to Rs. 78,969 for the period October 2002 to March 2003. The demand was found to be beyond the five-year limitation period, emphasizing the appellant's bonafide belief in non-taxability and the absence of evidence showing malafide intent to evade duty payment. The judgment stresses the significance of adhering to limitation periods in tax cases and the need for concrete evidence to support tax authority demands. Case-Laws Service Tax Fri, 23 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334685