AAAR: Dismisses appeal seeking clarity on taxability of ‘logging services’ on ground of limitation

AAAR dismisses assessee’s appeal against ruling of AAR on account of time limitation; Appellant preferred an appeal against order of AAR which held that ‘Logging services’ received by Govt. Dept. is taxable at 18%; Appellant, a Govt. Dept. (Karnataka Forest Dept.) in its sovereign functions raises/nurtures plants which are harvested by the Govt. Corp. and converted into timber, poles, firewood, pulpwood, etc. (referred to as ‘logging’); AAR rejected appellant’s pl...