https://www.taxtmi.com/highlights?id=84972 The appellant provided logistics services ancillary to Cargo Handling Services (CHS), not separate Business Support Services (BSS). The demand for additional service tax under BSS was set aside. The CESTAT held the appellant's services were correctly classified under CHS, not BSS. As the appellant admitted CHS liability, the extended period of limitation was incorrectly invoked. The liability was restricted to the normal period. en-us Sat, 18 Jan 2025 08:47:30 +0530 Sat, 18 Jan 2025 08:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84972 The appellant provided logistics services ancillary to Cargo Handling Services (CHS), not separate Business Support Services (BSS). The demand for additional service tax under BSS was set aside. The CESTAT held the appellant's services were correctly classified under CHS, not BSS. As the appellant admitted CHS liability, the extended period of limitation was incorrectly invoked. The liability was restricted to the normal period. Highlights Service Tax Sat, 18 Jan 2025 08:47:30 +0530 https://www.taxtmi.com/highlights?id=84972