https://www.taxtmi.com/caselaws?id=763874 CESTAT Bangalore held that appellant's cleaning services to Indian Railway and public sector undertakings are subject to service tax liability. The demand invoking extended limitation period was unsustainable due to absence of willful suppression. Secondary packaging activity was classified as manufacturing, exempt from service tax. Transportation services fall under goods transportation with reverse charge on recipient. The matter was remanded to adjudication authority for quantification considering pure agent status and normal limitation period. Appellant entitled to notification benefits and cum-tax relief under Section 67(2) Finance Act, 1994. Appeal partially allowed. en-us Tue, 29 Oct 2024 00:00:00 +0530 Mon, 30 Dec 2024 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763874 CESTAT Bangalore held that appellant's cleaning services to Indian Railway and public sector undertakings are subject to service tax liability. The demand invoking extended limitation period was unsustainable due to absence of willful suppression. Secondary packaging activity was classified as manufacturing, exempt from service tax. Transportation services fall under goods transportation with reverse charge on recipient. The matter was remanded to adjudication authority for quantification considering pure agent status and normal limitation period. Appellant entitled to notification benefits and cum-tax relief under Section 67(2) Finance Act, 1994. Appeal partially allowed. Case-Laws Service Tax Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763874