https://www.taxtmi.com/caselaws?id=435058 The Appellate Tribunal CESTAT Chennai upheld the classification of services provided by the appellant under the Customs House Agency Service category. It determined that the services fell under this category based on relevant CBEC Circulars and previous judgments. The Tribunal found the Show Cause Notice was not time-barred and that the appellant had suppressed taxable value, leading to the imposition of duty, interest, and penalties. However, after resolving the classification and valuation issues, the Tribunal ruled that interest and penalties were no longer relevant, setting aside the impugned order and allowing the appeal in favor of the appellant. en-us Tue, 07 Mar 2023 00:00:00 +0530 Sat, 11 Mar 2023 08:47:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435058 The Appellate Tribunal CESTAT Chennai upheld the classification of services provided by the appellant under the Customs House Agency Service category. It determined that the services fell under this category based on relevant CBEC Circulars and previous judgments. The Tribunal found the Show Cause Notice was not time-barred and that the appellant had suppressed taxable value, leading to the imposition of duty, interest, and penalties. However, after resolving the classification and valuation issues, the Tribunal ruled that interest and penalties were no longer relevant, setting aside the impugned order and allowing the appeal in favor of the appellant. Case-Laws Service Tax Tue, 07 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435058