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    <title>2015 (9) TMI 943 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeals filed by both the appellant-assessees and the Revenue, upholding the order-in-Appeal confirming the demand for cargo handling service for the service rendered to M/s Maganese Ore India Ltd. The Tribunal found that the activity predominantly fell under cargo handling service based on the contract analysis and relevant provisions, rejecting the arguments related to activity classification and suppression of facts. The decision emphasized that there were no grounds for appellate intervention, maintaining the demand and denying the need for penalties.</description>
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      <description>The Tribunal dismissed the appeals filed by both the appellant-assessees and the Revenue, upholding the order-in-Appeal confirming the demand for cargo handling service for the service rendered to M/s Maganese Ore India Ltd. The Tribunal found that the activity predominantly fell under cargo handling service based on the contract analysis and relevant provisions, rejecting the arguments related to activity classification and suppression of facts. The decision emphasized that there were no grounds for appellate intervention, maintaining the demand and denying the need for penalties.</description>
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      <pubDate>Thu, 16 Jul 2015 00:00:00 +0530</pubDate>
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