https://www.taxtmi.com/caselaws?id=786820 Cargo handling service under Section 65(23)(b) of the Finance Act, 1994 requires packing undertaken together with transportation; transportation with loading or unloading alone does not satisfy this classification. In the absence of findings or evidence of such packing, tax, interest and penalties based on that clause cannot be sustained. Revenue cannot introduce a new classification basis in the assessee's appeal where it did not challenge the relevant finding. Extended limitation under Section 73(1) requires suppression with intent to evade tax or other positive evidence of mala fide intent. Bona fide belief, prior departmental awareness, and classification uncertainty prevent invocation of the extended period; demands beyond normal limitation are barred. en-us Thu, 19 Feb 2026 00:00:00 +0530 Fri, 20 Feb 2026 08:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786820 Cargo handling service under Section 65(23)(b) of the Finance Act, 1994 requires packing undertaken together with transportation; transportation with loading or unloading alone does not satisfy this classification. In the absence of findings or evidence of such packing, tax, interest and penalties based on that clause cannot be sustained. Revenue cannot introduce a new classification basis in the assessee's appeal where it did not challenge the relevant finding. Extended limitation under Section 73(1) requires suppression with intent to evade tax or other positive evidence of mala fide intent. Bona fide belief, prior departmental awareness, and classification uncertainty prevent invocation of the extended period; demands beyond normal limitation are barred. Case-Laws Service Tax Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786820