https://www.taxtmi.com/caselaws?id=235820 The Tribunal dismissed the Revenue's appeal against the Commissioner (Appeals) order, which reversed the adjudication order alleging failure to remit service tax for cargo handling services. The appellate authority accepted the assessee's argument that they were not providing cargo handling services but were merely laborers supervising material movement. The judgment emphasized the need for substantial evidence to prove service tax liability, highlighting the importance of evidence in cases involving the interpretation of specific services like cargo handling. en-us Thu, 30 May 2013 00:00:00 +0530 Mon, 28 Apr 2014 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235820 The Tribunal dismissed the Revenue's appeal against the Commissioner (Appeals) order, which reversed the adjudication order alleging failure to remit service tax for cargo handling services. The appellate authority accepted the assessee's argument that they were not providing cargo handling services but were merely laborers supervising material movement. The judgment emphasized the need for substantial evidence to prove service tax liability, highlighting the importance of evidence in cases involving the interpretation of specific services like cargo handling. Case-Laws Service Tax Thu, 30 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235820