https://www.taxtmi.com/caselaws?id=253269 The Tribunal held that the appellant's various services, including handling fertilizers within the port, transportation to outside the port, and bagging activity, were not a single composite service under 'Cargo Handling Service' for tax purposes. Each service was separately contracted, provided, and charged, with distinct invoices and bills. As transportation was an independent activity, not part of a composite contract, the Tribunal ruled in favor of the appellant, waiving the pre-deposit requirement and granting a stay against recovery for 180 days. en-us Thu, 07 Aug 2014 00:00:00 +0530 Wed, 19 Nov 2014 12:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253269 The Tribunal held that the appellant's various services, including handling fertilizers within the port, transportation to outside the port, and bagging activity, were not a single composite service under 'Cargo Handling Service' for tax purposes. Each service was separately contracted, provided, and charged, with distinct invoices and bills. As transportation was an independent activity, not part of a composite contract, the Tribunal ruled in favor of the appellant, waiving the pre-deposit requirement and granting a stay against recovery for 180 days. Case-Laws Service Tax Thu, 07 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253269