https://www.taxtmi.com/caselaws?id=441962 The Tribunal concluded that the appellant's activities did not qualify as a sale but were rightly classified under Business Support Service. The appellant's argument for exemption from service tax on freight charges was rejected due to lack of evidence of acting as principals in booking cargo space. The invocation of the extended period for issuing Show Cause Notices was deemed unjustified, resulting in penalties being set aside. The Tribunal remanded the determination of the value for computing duty to the Original Authority based on relevant legal principles. The appeals were disposed of with modifications favoring the appellant. en-us Fri, 18 Aug 2023 00:00:00 +0530 Mon, 21 Aug 2023 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441962 The Tribunal concluded that the appellant's activities did not qualify as a sale but were rightly classified under Business Support Service. The appellant's argument for exemption from service tax on freight charges was rejected due to lack of evidence of acting as principals in booking cargo space. The invocation of the extended period for issuing Show Cause Notices was deemed unjustified, resulting in penalties being set aside. The Tribunal remanded the determination of the value for computing duty to the Original Authority based on relevant legal principles. The appeals were disposed of with modifications favoring the appellant. Case-Laws Service Tax Fri, 18 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441962