https://www.taxtmi.com/caselaws?id=129051 The Appellate Tribunal CESTAT KOLKATA ruled in favor of the Applicant, granting the waiver of pre-deposit of Service Tax and penalties. The Tribunal considered the nature of the job undertaken by the Applicant, emphasizing that loading coal was merely incidental to the primary task of extraction and transfer. As a result, the Applicant was not deemed a provider of cargo handling service, leading to the decision in their favor. en-us Tue, 02 Jun 2009 00:00:00 +0530 Tue, 16 Apr 2013 18:14:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129051 The Appellate Tribunal CESTAT KOLKATA ruled in favor of the Applicant, granting the waiver of pre-deposit of Service Tax and penalties. The Tribunal considered the nature of the job undertaken by the Applicant, emphasizing that loading coal was merely incidental to the primary task of extraction and transfer. As a result, the Applicant was not deemed a provider of cargo handling service, leading to the decision in their favor. Case-Laws Service Tax Tue, 02 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129051