https://www.taxtmi.com/caselaws?id=764782 CESTAT Chennai held that logistics services provided by an ICD appellant constituted transportation service under Cargo Handling Services rather than Business Support Service. The tribunal ruled that specific classification takes precedence over general classification under Section 65A of Finance Act 1994. Since appellant invoiced customers for transportation services as part of cargo handling, Revenue failed to establish liability under BSS classification. Extended limitation period was deemed inapplicable as appellant had already admitted liability under CHS classification. The demand for additional service tax under BSS was set aside and appeal was allowed. en-us Fri, 17 Jan 2025 00:00:00 +0530 Sat, 18 Jan 2025 08:47:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764782 CESTAT Chennai held that logistics services provided by an ICD appellant constituted transportation service under Cargo Handling Services rather than Business Support Service. The tribunal ruled that specific classification takes precedence over general classification under Section 65A of Finance Act 1994. Since appellant invoiced customers for transportation services as part of cargo handling, Revenue failed to establish liability under BSS classification. Extended limitation period was deemed inapplicable as appellant had already admitted liability under CHS classification. The demand for additional service tax under BSS was set aside and appeal was allowed. Case-Laws Service Tax Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764782