https://www.taxtmi.com/caselaws?id=254158 The tribunal ruled in favor of the appellant in a case involving the levy of service tax on barge charges for transporting imported goods, determining that such charges are not subject to service tax under 'Cargo Handling Services'. It was also held that in composite contracts with separate rates for transportation and cargo handling, service tax is leviable only on the cargo handling charges. The tribunal further found that coastal transportation of goods before July 2009 cannot be taxed under 'Cargo Handling Services' and set aside the service tax demand for such transactions. Additionally, the tribunal concluded that the extended time period for service tax demand and penalties was not applicable due to the department's inconsistent classification of services. en-us Thu, 16 Oct 2014 00:00:00 +0530 Mon, 07 Mar 2016 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254158 The tribunal ruled in favor of the appellant in a case involving the levy of service tax on barge charges for transporting imported goods, determining that such charges are not subject to service tax under 'Cargo Handling Services'. It was also held that in composite contracts with separate rates for transportation and cargo handling, service tax is leviable only on the cargo handling charges. The tribunal further found that coastal transportation of goods before July 2009 cannot be taxed under 'Cargo Handling Services' and set aside the service tax demand for such transactions. Additionally, the tribunal concluded that the extended time period for service tax demand and penalties was not applicable due to the department's inconsistent classification of services. Case-Laws Service Tax Thu, 16 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254158