https://www.taxtmi.com/caselaws?id=456988 CESTAT Kolkata allowed the appeal regarding classification of cement packing and loading services. The Tribunal held that services involving packing, loading, and unloading cement bags should be classified as Manpower Services rather than Cargo Handling Services, following precedent from CCE Bhopal vs. Jagat Enterprises. The Tribunal found no justification for different service tax treatment across different periods when the nature of services remained identical. Additionally, the extended period demand was set aside as time-barred, since the Department failed to establish suppression of facts in the first SCN and was barred from invoking extended period provisions in the second SCN per Supreme Court precedent in Nizam Sugar Factory case. en-us Tue, 19 Dec 2023 00:00:00 +0530 Thu, 29 Aug 2024 21:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456988 CESTAT Kolkata allowed the appeal regarding classification of cement packing and loading services. The Tribunal held that services involving packing, loading, and unloading cement bags should be classified as Manpower Services rather than Cargo Handling Services, following precedent from CCE Bhopal vs. Jagat Enterprises. The Tribunal found no justification for different service tax treatment across different periods when the nature of services remained identical. Additionally, the extended period demand was set aside as time-barred, since the Department failed to establish suppression of facts in the first SCN and was barred from invoking extended period provisions in the second SCN per Supreme Court precedent in Nizam Sugar Factory case. Case-Laws Service Tax Tue, 19 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456988