https://www.taxtmi.com/caselaws?id=242498 The Tribunal upheld the appellate order, determining that filling ash into bulkers/tankers is ancillary to goods transportation, not a separate "Cargo Handling Service." The decision was based on the examination of the parties' agreement, a photograph, and relevant legal provisions, emphasizing that the specific nature of the service governs classification. The Revenue's appeal was dismissed, and related applications were disposed of in the judgment. en-us Fri, 08 Feb 2013 00:00:00 +0530 Thu, 16 Jan 2014 09:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242498 The Tribunal upheld the appellate order, determining that filling ash into bulkers/tankers is ancillary to goods transportation, not a separate "Cargo Handling Service." The decision was based on the examination of the parties' agreement, a photograph, and relevant legal provisions, emphasizing that the specific nature of the service governs classification. The Revenue's appeal was dismissed, and related applications were disposed of in the judgment. Case-Laws Service Tax Fri, 08 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242498