https://www.taxtmi.com/caselaws?id=75074 The Tribunal held that the transportation of cargo by airlines does not amount to "cargo handling service" liable to Service Tax. The appellants' activities were deemed integral to transportation services, not standalone cargo handling services. The Tribunal emphasized that cargo handling services must be provided by a cargo handling agency, which the appellants were not perceived as. The decision was based on the interpretation of relevant legal provisions, precedents, and commercial understanding, leading to the appeal being allowed in favor of the appellants. en-us Thu, 28 May 2009 00:00:00 +0530 Tue, 04 May 2010 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75074 The Tribunal held that the transportation of cargo by airlines does not amount to "cargo handling service" liable to Service Tax. The appellants' activities were deemed integral to transportation services, not standalone cargo handling services. The Tribunal emphasized that cargo handling services must be provided by a cargo handling agency, which the appellants were not perceived as. The decision was based on the interpretation of relevant legal provisions, precedents, and commercial understanding, leading to the appeal being allowed in favor of the appellants. Case-Laws Service Tax Thu, 28 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75074