https://www.taxtmi.com/caselaws?id=212803 The appeal was partially allowed. The tribunal determined that amounts recovered for unloading, loading, and transportation services should be included in the taxable service value. The appellants were granted eligibility for Cenvat credit on tax paid for these services. The service rendered by transport contractors was classified as Transportation of Goods, not Cargo Handling Service. Regarding the short payment of service tax on incidental charges, the matter was remanded for accurate quantification. The case was sent back for re-adjudication on tax liability, penalty, and quantum of penalty. en-us Wed, 22 Feb 2012 00:00:00 +0530 Wed, 16 Jan 2013 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212803 The appeal was partially allowed. The tribunal determined that amounts recovered for unloading, loading, and transportation services should be included in the taxable service value. The appellants were granted eligibility for Cenvat credit on tax paid for these services. The service rendered by transport contractors was classified as Transportation of Goods, not Cargo Handling Service. Regarding the short payment of service tax on incidental charges, the matter was remanded for accurate quantification. The case was sent back for re-adjudication on tax liability, penalty, and quantum of penalty. Case-Laws Service Tax Wed, 22 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212803