https://www.taxtmi.com/caselaws?id=253512 The Tribunal upheld the demand against the appellant for providing cargo handling service, citing precedents and statutory definitions. Activities involving hiring equipment for loading coal were deemed as falling under cargo handling service rather than transport of goods by road service. The Hon'ble Orissa High Court's decision in a similar case supported this classification, leading to the dismissal of the appellant's appeal by the Tribunal. en-us Fri, 13 Jun 2014 00:00:00 +0530 Wed, 26 Nov 2014 12:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253512 The Tribunal upheld the demand against the appellant for providing cargo handling service, citing precedents and statutory definitions. Activities involving hiring equipment for loading coal were deemed as falling under cargo handling service rather than transport of goods by road service. The Hon'ble Orissa High Court's decision in a similar case supported this classification, leading to the dismissal of the appellant's appeal by the Tribunal. Case-Laws Service Tax Fri, 13 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253512