https://www.taxtmi.com/caselaws?id=280720 The judgment allowed all six appeals, setting aside the Orders-in-originals. It concluded that the appellants' activities did not fall under "cargo handling service" as per statutory definitions. The Assistant Commissioner's ex-parte orders were deemed a violation of natural justice. The small-scale exemption was applicable for the financial year in question. The services provided were either exempt or not applicable under relevant classifications. The extended period for demand was not justified without proving mala fide intention. The principle of "cum-tax price" was not followed in raising demands. Penalties and interest were not upheld. en-us Wed, 18 Jun 2008 00:00:00 +0530 Sat, 18 May 2019 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280720 The judgment allowed all six appeals, setting aside the Orders-in-originals. It concluded that the appellants' activities did not fall under "cargo handling service" as per statutory definitions. The Assistant Commissioner's ex-parte orders were deemed a violation of natural justice. The small-scale exemption was applicable for the financial year in question. The services provided were either exempt or not applicable under relevant classifications. The extended period for demand was not justified without proving mala fide intention. The principle of "cum-tax price" was not followed in raising demands. Penalties and interest were not upheld. Case-Laws Service Tax Wed, 18 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280720