Work Involving Unloading and Marking for SAIL Treated as Cargo Handling: CESTAT Limits Demand to Normal Period, Sets Aside Penalties

CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) limited a demand for "cargo handling" service tax to the normal period and set aside penalties, for "work involving unloading and marking for sail." The tribunal ruled that while the activities of unloading and marking goods for shipment fall under "cargo handling service," the extended period of limitation (for demanding tax beyond the normal period) was not applicable as there was no evidence of suppression or fraud. Consequently, penalties were also set aside, providing partial relief to the assessee.