https://www.taxtmi.com/caselaws?id=799572 Transportation forming the principal element of a composite arrangement, with loading merely ancillary, is classifiable as transportation rather than Cargo Handling Service under Section 66F(3)(a) of the Finance Act, 1994. Loading at a single point and separate contractual and billing arrangements did not establish specialised cargo-handling activity. Tax already discharged under a centralised registration cannot be demanded again under a surrendered registration for the same service and value. The extended limitation period was unavailable where the notice relied on income-tax returns and Form 26AS and the dispute concerned service classification. The service-tax demands, interest and penalties were consequently set aside. en-us Mon, 21 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799572 Transportation forming the principal element of a composite arrangement, with loading merely ancillary, is classifiable as transportation rather than Cargo Handling Service under Section 66F(3)(a) of the Finance Act, 1994. Loading at a single point and separate contractual and billing arrangements did not establish specialised cargo-handling activity. Tax already discharged under a centralised registration cannot be demanded again under a surrendered registration for the same service and value. The extended limitation period was unavailable where the notice relied on income-tax returns and Form 26AS and the dispute concerned service classification. The service-tax demands, interest and penalties were consequently set aside. Case-Laws Service Tax Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799572