https://www.taxtmi.com/caselaws?id=456105 CESTAT New Delhi held that the appellant's activity of transporting coal in trucks with loading/unloading services constituted Goods Transport Service, not Cargo Handling Service. The tribunal found that mere absence of consignment note cannot change service classification from Goods Transport to Cargo Handling Service. The department's demand was wrongly confirmed as the appellant was not the type of authority typically providing cargo handling services. The show cause notice was barred by limitation as extended period was wrongly invoked. Penalty was not imposable under Section 80 of Finance Act, 1994 due to bona fide belief. Appeal allowed, order set aside. en-us Mon, 20 Feb 2023 00:00:00 +0530 Fri, 28 Jun 2024 19:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456105 CESTAT New Delhi held that the appellant's activity of transporting coal in trucks with loading/unloading services constituted Goods Transport Service, not Cargo Handling Service. The tribunal found that mere absence of consignment note cannot change service classification from Goods Transport to Cargo Handling Service. The department's demand was wrongly confirmed as the appellant was not the type of authority typically providing cargo handling services. The show cause notice was barred by limitation as extended period was wrongly invoked. Penalty was not imposable under Section 80 of Finance Act, 1994 due to bona fide belief. Appeal allowed, order set aside. Case-Laws Service Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456105