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of <h1>The Supreme Court dismissed the Civil Appeal, finding no merit in the case.</h1> The Supreme Court dismissed the Civil Appeal, finding no merit in the case. - 2018 (13) G.S.T.L. J40 (SC) Cargo handling service - service tax demand and penalty of identical amount u/s 78, 75A, 76 and 77 - the decision in the case of SINGH TRANSPORTERS VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIPUR [2012 (7) TMI 566 - CESTAT, NEW DELHI] contested - Held that:- The decision in the above case upheld - There is no merit in the present appeal - present appeal dismissed. The Supreme Court dismissed the Civil Appeal, finding no merit in the case.
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