https://www.taxtmi.com/caselaws?id=344415 The Tribunal upheld the taxability of Terminal Handling Charges (THC) under "Business Auxiliary Service" (BAS), rejecting the assessee's argument that the services provided were not incidental to BAS. The Tribunal also dismissed the assessee's attempt to raise new grounds at the appellate stage, citing precedents that such actions are impermissible. Additionally, the Tribunal supported the invocation of the extended period of limitation for demand, emphasizing that public sector undertakings must fulfill tax obligations accurately. The Tribunal affirmed the decision to not impose penalties, as the assessee had paid the tax liability and interest before the show cause notice. en-us Mon, 12 Jun 2017 00:00:00 +0530 Sat, 07 Apr 2018 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344415 The Tribunal upheld the taxability of Terminal Handling Charges (THC) under "Business Auxiliary Service" (BAS), rejecting the assessee's argument that the services provided were not incidental to BAS. The Tribunal also dismissed the assessee's attempt to raise new grounds at the appellate stage, citing precedents that such actions are impermissible. Additionally, the Tribunal supported the invocation of the extended period of limitation for demand, emphasizing that public sector undertakings must fulfill tax obligations accurately. The Tribunal affirmed the decision to not impose penalties, as the assessee had paid the tax liability and interest before the show cause notice. Case-Laws Service Tax Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344415