https://www.taxtmi.com/caselaws?id=277695 The High Court of Andhra Pradesh determined that the activities of the assessee transitioned from 'Business Auxiliary Service' to 'Packaging Service' on specific dates, with liability for service tax under 'Cargo Handling Service' until a certain date. The court upheld the appellate tribunal's findings, concluding that the respondents were not required to pay service tax under any other category before the specified date when 'Packaging Service' became applicable. Appeals were dismissed with no costs awarded. en-us Mon, 14 Mar 2011 00:00:00 +0530 Tue, 18 Dec 2018 16:42:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277695 The High Court of Andhra Pradesh determined that the activities of the assessee transitioned from 'Business Auxiliary Service' to 'Packaging Service' on specific dates, with liability for service tax under 'Cargo Handling Service' until a certain date. The court upheld the appellate tribunal's findings, concluding that the respondents were not required to pay service tax under any other category before the specified date when 'Packaging Service' became applicable. Appeals were dismissed with no costs awarded. Case-Laws Income Tax Mon, 14 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277695