https://www.taxtmi.com/caselaws?id=778784 CESTAT, Chennai (AT) held that services rendered in the separately demarcated CCTL-CFS area constituted taxable cargo-handling services by the appellant and that subcontractor activity rendered taxable services, so the demand is sustainable on merits. However, invocation of the proviso to s.73(1) of FA 1994 for an extended period was not justified: figures were disclosed in public documents (balance sheet/P&L) and there was no wilful suppression or mala fides. Consequently the demand is time-barred and the appeal was allowed. en-us Fri, 19 Sep 2025 00:00:00 +0530 Tue, 23 Sep 2025 08:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778784 CESTAT, Chennai (AT) held that services rendered in the separately demarcated CCTL-CFS area constituted taxable cargo-handling services by the appellant and that subcontractor activity rendered taxable services, so the demand is sustainable on merits. However, invocation of the proviso to s.73(1) of FA 1994 for an extended period was not justified: figures were disclosed in public documents (balance sheet/P&L) and there was no wilful suppression or mala fides. Consequently the demand is time-barred and the appeal was allowed. Case-Laws Service Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778784