https://www.taxtmi.com/caselaws?id=787682 Multimodal logistics activities must be classified by the specific services actually provided: where contracts and invoices separately identify and charge for terminal handling, rail and road transportation, each activity is taxable under its respective service head and transportation-if predominant-determines the essential character; bundled/composite treatment is rejected absent evidence that services are normally provided only together and incapable of independent provision. For limitation, routine assessments and discharged tax returns without cogent evidence of suppression or intent preclude invocation of the extended period; demands requiring extended limitation are time-barred. en-us Mon, 09 Mar 2026 00:00:00 +0530 Wed, 11 Mar 2026 08:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787682 Multimodal logistics activities must be classified by the specific services actually provided: where contracts and invoices separately identify and charge for terminal handling, rail and road transportation, each activity is taxable under its respective service head and transportation-if predominant-determines the essential character; bundled/composite treatment is rejected absent evidence that services are normally provided only together and incapable of independent provision. For limitation, routine assessments and discharged tax returns without cogent evidence of suppression or intent preclude invocation of the extended period; demands requiring extended limitation are time-barred. Case-Laws Service Tax Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787682