https://www.taxtmi.com/caselaws?id=372107 The High Court dismissed the appeal challenging the Customs, Excise and Service Tax Appellate Tribunal's order, upholding the demand for service tax on freight charges. The Court affirmed the Tribunal's decision on the interpretation of Rule 2(1)(d)(v) of the Service Tax Rules, finding consignees paid freight on behalf of the appellant. The Court agreed with the imposition of the extended period of limitation and penalty under the Finance Act, 1994, based on evidence of suppression in invoicing arrangements. en-us Wed, 05 Dec 2018 00:00:00 +0530 Wed, 17 Apr 2019 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372107 The High Court dismissed the appeal challenging the Customs, Excise and Service Tax Appellate Tribunal's order, upholding the demand for service tax on freight charges. The Court affirmed the Tribunal's decision on the interpretation of Rule 2(1)(d)(v) of the Service Tax Rules, finding consignees paid freight on behalf of the appellant. The Court agreed with the imposition of the extended period of limitation and penalty under the Finance Act, 1994, based on evidence of suppression in invoicing arrangements. Case-Laws Service Tax Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372107