https://www.taxtmi.com/caselaws?id=209849 Individuals engaged only in loading or unloading cargo were treated as outside the levy as a cargo handling agency, relying on the CBEC Circular dated 01.08.2002. As the activity itself was held not taxable, service tax paid at the department's insistence was available as CENVAT credit. On that basis, the demand could not be sustained, and the connected interest and penalty also fell away. The service tax demand, interest and penalty were therefore set aside, and the assessee's appeal was allowed. en-us Fri, 15 Apr 2011 00:00:00 +0530 Tue, 09 Jul 2013 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209849 Individuals engaged only in loading or unloading cargo were treated as outside the levy as a cargo handling agency, relying on the CBEC Circular dated 01.08.2002. As the activity itself was held not taxable, service tax paid at the department's insistence was available as CENVAT credit. On that basis, the demand could not be sustained, and the connected interest and penalty also fell away. The service tax demand, interest and penalty were therefore set aside, and the assessee's appeal was allowed. Case-Laws Central Excise Fri, 15 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209849