https://www.taxtmi.com/caselaws?id=360909 The Tribunal upheld the Commissioner (Appeals) decision to set aside the demand on limitation grounds and in favor of the respondent for certain services, including terminal handling charges. It found that the charges were essentially rent for storage space and not taxable as services. The Tribunal dismissed the Revenue's appeal, concluding that the charges were incentives for cargo space booking and not subject to service tax. en-us Tue, 22 May 2018 00:00:00 +0530 Fri, 25 May 2018 07:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360909 The Tribunal upheld the Commissioner (Appeals) decision to set aside the demand on limitation grounds and in favor of the respondent for certain services, including terminal handling charges. It found that the charges were essentially rent for storage space and not taxable as services. The Tribunal dismissed the Revenue's appeal, concluding that the charges were incentives for cargo space booking and not subject to service tax. Case-Laws Service Tax Tue, 22 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360909