https://www.taxtmi.com/caselaws?id=786820 The article concludes that services do not qualify as cargo handling services absent evidence that packing was undertaken together with transportation, so demands, interest and penalties premised on that classification are unsupportable; additionally, the extended limitation period is inapplicable without proof of suppression with intent or positive mala fide acts, and bona fide belief or contemporaneous notices defeat invocation of extended limitation, rendering demands beyond the normal limitation period barred. Both issues are resolved in favour of the assessee and the impugned demands and penalties are set aside. 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 The article concludes that services do not qualify as cargo handling services absent evidence that packing was undertaken together with transportation, so demands, interest and penalties premised on that classification are unsupportable; additionally, the extended limitation period is inapplicable without proof of suppression with intent or positive mala fide acts, and bona fide belief or contemporaneous notices defeat invocation of extended limitation, rendering demands beyond the normal limitation period barred. Both issues are resolved in favour of the assessee and the impugned demands and penalties are set aside. Case-Laws Service Tax Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786820