https://www.taxtmi.com/caselaws?id=280043 The Tribunal allowed the Miscellaneous Application for substitution of Cause Title due to a business transfer, resulting in the appeal being taken up for final disposal. The appeal contested a service tax demand on packing activities, arguing it fell under 'packaging services' based on a Supreme Court judgment. Relying on the Court's decision, the Tribunal ruled that the activities did not constitute cargo handling services before a specific amendment date, setting aside the tax demand and providing relief to the appellant. The issue of limitation was not addressed in the decision. en-us Fri, 13 Jul 2018 00:00:00 +0530 Wed, 17 Apr 2019 20:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280043 The Tribunal allowed the Miscellaneous Application for substitution of Cause Title due to a business transfer, resulting in the appeal being taken up for final disposal. The appeal contested a service tax demand on packing activities, arguing it fell under 'packaging services' based on a Supreme Court judgment. Relying on the Court's decision, the Tribunal ruled that the activities did not constitute cargo handling services before a specific amendment date, setting aside the tax demand and providing relief to the appellant. The issue of limitation was not addressed in the decision. Case-Laws Service Tax Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280043