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2024 (5) TMI 198 - CESTAT KOLKATAClassification of services - cargo handing service or business auxiliary service - extended period of limitation - suppression of facts or not - HELD THAT:- It is found that initially, a SCN was issued to the appellant for the very same activity, to re-classify their service under the category of “cargo handling service”, which was dropped by the Hon’ble High Court. Later on, the Revenue sought to classify the said activity under the category of “business auxiliary service” by way of the impugned Show Cause Notice by invoking the extended period of limitation. Since the Revenue itself is in confusion as to whether the activity undertaken by the appellant falls under cargo handling service or business auxiliary service, in these circumstances, the extended period of limitation is not invokable and the charge of suppression cannot be alleged against the appellant. The whole of the demand against the appellant is barred by limitation. Accordingly, the impugned proceedings are set aside - appeal allowed.
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