https://www.taxtmi.com/highlights?id=76282 Classification of services - The appellant declared itself as a provider of "cargo handling services" to the income tax department but as a goods "transport agency services" provider to the service tax department. The department initiated inquiries suspecting misclassification of services. - he Tribunal found that the appellant transported small consignments, often door to door, with a standard declaration excluding items typically barred from courier packages. These characteristics aligned more closely with courier services than goods transport agency services. - Upholding the classification as courier services, the Tribunal set aside the demand for an extended period of limitation and the penalty under section 78. en-us Wed, 03 Apr 2024 06:25:21 +0530 Wed, 03 Apr 2024 06:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76282 Classification of services - The appellant declared itself as a provider of "cargo handling services" to the income tax department but as a goods "transport agency services" provider to the service tax department. The department initiated inquiries suspecting misclassification of services. - he Tribunal found that the appellant transported small consignments, often door to door, with a standard declaration excluding items typically barred from courier packages. These characteristics aligned more closely with courier services than goods transport agency services. - Upholding the classification as courier services, the Tribunal set aside the demand for an extended period of limitation and the penalty under section 78. Highlights Service Tax Wed, 03 Apr 2024 06:25:21 +0530 https://www.taxtmi.com/highlights?id=76282