https://www.taxtmi.com/caselaws?id=772146 CESTAT Kolkata allowed the appeal, setting aside central excise duty demand on terminalling charges collected by appellant for LPG storage and handling services to oil companies. The tribunal held that since appellant's activities constituted services liable to service tax, central excise duty was not leviable on terminalling charges. Additionally, the show cause notice was issued beyond the prescribed one-year limitation period without suppression of material facts, making extended period inapplicable. Consequently, penalty was also set aside as the duty demand was not sustained. en-us Tue, 29 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 08:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772146 CESTAT Kolkata allowed the appeal, setting aside central excise duty demand on terminalling charges collected by appellant for LPG storage and handling services to oil companies. The tribunal held that since appellant's activities constituted services liable to service tax, central excise duty was not leviable on terminalling charges. Additionally, the show cause notice was issued beyond the prescribed one-year limitation period without suppression of material facts, making extended period inapplicable. Consequently, penalty was also set aside as the duty demand was not sustained. Case-Laws Central Excise Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772146