https://www.taxtmi.com/caselaws?id=242982 The Tribunal ruled that activities like packing and labelling, classified as manufacturing under the Excise Tariff Act, cannot be taxed as cargo handling services under the Service Tax. The decision highlighted the legislative exemption of manufacturing activities from Service Tax and emphasized the necessity of accurately categorizing activities for taxation. The appellant's appeals were allowed, overturning the initial order. en-us Mon, 12 Nov 2012 00:00:00 +0530 Fri, 24 Jan 2014 09:55:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242982 The Tribunal ruled that activities like packing and labelling, classified as manufacturing under the Excise Tariff Act, cannot be taxed as cargo handling services under the Service Tax. The decision highlighted the legislative exemption of manufacturing activities from Service Tax and emphasized the necessity of accurately categorizing activities for taxation. The appellant's appeals were allowed, overturning the initial order. Case-Laws Service Tax Mon, 12 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242982