https://www.taxtmi.com/caselaws?id=752670 Purchase and resale of cargo or container space on a principal-to-principal basis, without agency or promotion of the shipping line's service, was treated as outside Business Auxiliary Service and not liable to service tax for the disputed period. For the post-01.07.2012 period, export cargo transportation was governed by Rule 10 of the Place of Provision of Services Rules, 2012, and the liability alleged in the notice was not sustained. Extended limitation was also held unavailable because the notice lacked specific averments of fraud, suppression, wilful misstatement or intent to evade tax, so the related demand, interest and penalties failed. en-us Tue, 14 May 2024 00:00:00 +0530 Thu, 16 May 2024 07:50:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752670 Purchase and resale of cargo or container space on a principal-to-principal basis, without agency or promotion of the shipping line's service, was treated as outside Business Auxiliary Service and not liable to service tax for the disputed period. For the post-01.07.2012 period, export cargo transportation was governed by Rule 10 of the Place of Provision of Services Rules, 2012, and the liability alleged in the notice was not sustained. Extended limitation was also held unavailable because the notice lacked specific averments of fraud, suppression, wilful misstatement or intent to evade tax, so the related demand, interest and penalties failed. Case-Laws Service Tax Tue, 14 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752670