https://www.taxtmi.com/caselaws?id=450500 The Tribunal set aside the Department's order, ruling that late delivery charges collected by the appellant did not constitute declared services under the Finance Act, 1994, as they were related to the sale of goods. Additionally, the Tribunal found the Show Cause Notice barred by limitation, as there was no suppression or misrepresentation by the appellant. Consequently, the appeal was allowed, and the Department's invocation of the extended period for the Show Cause Notice was deemed unjustified. en-us Tue, 06 Feb 2024 00:00:00 +0530 Thu, 07 Mar 2024 09:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450500 The Tribunal set aside the Department's order, ruling that late delivery charges collected by the appellant did not constitute declared services under the Finance Act, 1994, as they were related to the sale of goods. Additionally, the Tribunal found the Show Cause Notice barred by limitation, as there was no suppression or misrepresentation by the appellant. Consequently, the appeal was allowed, and the Department's invocation of the extended period for the Show Cause Notice was deemed unjustified. Case-Laws Service Tax Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450500