https://www.taxtmi.com/caselaws?id=352179 The Tribunal overturned the order confirming service tax liability under "Cargo Handling Services" for loading and unloading activities due to the lack of sustainable grounds for invoking the extended period of limitation. The appellant successfully argued that the demand was not valid within the extended period, leading to the appeal being allowed based on the limitation aspect. The Tribunal did not address the merits of the case further, ultimately setting aside the service tax liability confirmation order. en-us Tue, 31 Oct 2017 00:00:00 +0530 Sat, 09 Dec 2017 08:18:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352179 The Tribunal overturned the order confirming service tax liability under "Cargo Handling Services" for loading and unloading activities due to the lack of sustainable grounds for invoking the extended period of limitation. The appellant successfully argued that the demand was not valid within the extended period, leading to the appeal being allowed based on the limitation aspect. The Tribunal did not address the merits of the case further, ultimately setting aside the service tax liability confirmation order. Case-Laws Service Tax Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352179