https://www.taxtmi.com/caselaws?id=115238 The Appellate Tribunal CESTAT, New Delhi, allowed the appeal, determining that the appellant is not rendering "cargo handling services" as defined by statute. The Tribunal concluded that the appellant's role is limited to providing manpower for mechanized packing and loading processes, without performing core activities like loading, unloading, packing, or unpacking. Consequently, the previous order requiring the appellant to pay service tax for cargo handling services was set aside. en-us Thu, 17 Mar 2005 00:00:00 +0530 Fri, 10 May 2024 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115238 The Appellate Tribunal CESTAT, New Delhi, allowed the appeal, determining that the appellant is not rendering "cargo handling services" as defined by statute. The Tribunal concluded that the appellant's role is limited to providing manpower for mechanized packing and loading processes, without performing core activities like loading, unloading, packing, or unpacking. Consequently, the previous order requiring the appellant to pay service tax for cargo handling services was set aside. Case-Laws Central Excise Thu, 17 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115238