https://www.taxtmi.com/caselaws?id=376746 The Tribunal upheld the demand of service tax on cargo handling service by invoking the extended period of limitation, finding the appellant's non-compliance justified the extended period. The demand under cargo handling agent service on hire of equipment was upheld as the appellant failed to prove the services were not related to export. The claim of exporting part of the consignment was rejected due to lack of evidence. However, the demand on income earned from hire charges was revised to exclude charges for equipment hire on an hourly basis, leading to the appeal being allowed for recalculating the demand and penalties. en-us Wed, 13 Mar 2019 00:00:00 +0530 Wed, 28 Aug 2019 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376746 The Tribunal upheld the demand of service tax on cargo handling service by invoking the extended period of limitation, finding the appellant's non-compliance justified the extended period. The demand under cargo handling agent service on hire of equipment was upheld as the appellant failed to prove the services were not related to export. The claim of exporting part of the consignment was rejected due to lack of evidence. However, the demand on income earned from hire charges was revised to exclude charges for equipment hire on an hourly basis, leading to the appeal being allowed for recalculating the demand and penalties. Case-Laws Service Tax Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376746