https://www.taxtmi.com/caselaws?id=310 The Tribunal upheld the demand of service tax for providing Cargo Handling Services by the appellant, a proprietary firm named J.K. Transport. The appellant's reliance on a circular exempting individuals from service tax for loading or unloading activities in their individual capacity was deemed irrelevant since the firm was engaged in such activities. The decision emphasizes the distinction between individual capacity and firm operations in determining the applicability of service tax in the context of cargo handling services. en-us Mon, 09 Jan 2006 00:00:00 +0530 Sun, 13 Apr 2008 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310 The Tribunal upheld the demand of service tax for providing Cargo Handling Services by the appellant, a proprietary firm named J.K. Transport. The appellant's reliance on a circular exempting individuals from service tax for loading or unloading activities in their individual capacity was deemed irrelevant since the firm was engaged in such activities. The decision emphasizes the distinction between individual capacity and firm operations in determining the applicability of service tax in the context of cargo handling services. Case-Laws Service Tax Mon, 09 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310