https://www.taxtmi.com/caselaws?id=377260 The Tribunal allowed the appeal, ruling that the demand was not sustainable due to the classification of services as Goods Transport Agency Services and the issue of limitation. It was emphasized that even if part of the demand was within the limitation period, it would not be upheld as M/s Northern Coal Fields Ltd. had already paid duty for the same activity. The Tribunal found no malafide intent on the part of the appellant and held that the demand was barred by limitation, ultimately ruling in favor of the appellant. en-us Wed, 27 Feb 2019 00:00:00 +0530 Wed, 27 Mar 2019 06:06:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377260 The Tribunal allowed the appeal, ruling that the demand was not sustainable due to the classification of services as Goods Transport Agency Services and the issue of limitation. It was emphasized that even if part of the demand was within the limitation period, it would not be upheld as M/s Northern Coal Fields Ltd. had already paid duty for the same activity. The Tribunal found no malafide intent on the part of the appellant and held that the demand was barred by limitation, ultimately ruling in favor of the appellant. Case-Laws Service Tax Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377260