https://www.taxtmi.com/caselaws?id=236713 The Tribunal ruled in favor of the appellant, quashing the tax liability assessment for coal handling services provided to a thermal power station. The decision was based on the interpretation of Section 65(23) in line with the Rajasthan High Court's judgment, which excluded certain coal handling activities from being classified as cargo handling services. The Tribunal also accepted the appellant's argument regarding the reasonable belief in exemption from service tax due to the circular's ambiguity, leading to the appeal's success. en-us Wed, 17 Apr 2013 00:00:00 +0530 Thu, 05 Sep 2013 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236713 The Tribunal ruled in favor of the appellant, quashing the tax liability assessment for coal handling services provided to a thermal power station. The decision was based on the interpretation of Section 65(23) in line with the Rajasthan High Court's judgment, which excluded certain coal handling activities from being classified as cargo handling services. The Tribunal also accepted the appellant's argument regarding the reasonable belief in exemption from service tax due to the circular's ambiguity, leading to the appeal's success. Case-Laws Service Tax Wed, 17 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236713