https://www.taxtmi.com/caselaws?id=422905 The Tribunal held that services provided by Container Freight Stations (CFS) for handling export cargo should be classified as "Cargo Handling Services," exempt from service tax, not "Storage and Warehousing Services." The extended period of limitation was deemed inapplicable due to the transparent dealings of the appellants. Penalties were waived as there was no willful misstatement or suppression of facts. The appeals were allowed, setting aside the impugned orders. en-us Fri, 13 May 2022 00:00:00 +0530 Sat, 22 Apr 2023 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422905 The Tribunal held that services provided by Container Freight Stations (CFS) for handling export cargo should be classified as "Cargo Handling Services," exempt from service tax, not "Storage and Warehousing Services." The extended period of limitation was deemed inapplicable due to the transparent dealings of the appellants. Penalties were waived as there was no willful misstatement or suppression of facts. The appeals were allowed, setting aside the impugned orders. Case-Laws Service Tax Fri, 13 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422905