https://www.taxtmi.com/caselaws?id=463703 The contracts and record showed that the appellant did not provide mere washing services for railway linen, but a composite on-board service to passengers by collecting used linen at the railway station and replacing it with washed linen. That factual finding was concurrent and supported by the material on record, so no appellate interference was warranted. The separate plea of limitation was not found to have been raised before the Tribunal in the recorded submissions, and therefore did not justify interference. The finding on the nature of work was upheld and the appeal was dismissed. en-us Wed, 13 Nov 2024 00:00:00 +0530 Fri, 12 Sep 2025 19:00:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463703 The contracts and record showed that the appellant did not provide mere washing services for railway linen, but a composite on-board service to passengers by collecting used linen at the railway station and replacing it with washed linen. That factual finding was concurrent and supported by the material on record, so no appellate interference was warranted. The separate plea of limitation was not found to have been raised before the Tribunal in the recorded submissions, and therefore did not justify interference. The finding on the nature of work was upheld and the appeal was dismissed. Case-Laws Service Tax Wed, 13 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463703