https://www.taxtmi.com/caselaws?id=269023 The Tribunal allowed the appeal, ruling that the appellant's activities of providing contract labor for specific job work did not constitute Cargo Handling Service subject to service tax. The Tribunal found that the appellant's work was more aligned with supplying labor for specific tasks within the factory, rather than falling under the definition of a Cargo Handling Agency. Additionally, the absence of a clear contract for Cargo Handling Service and reliance on a Board circular exempting certain labor hiring activities from taxation supported the decision that the appellant was not liable for service tax under Cargo Handling Service. en-us Wed, 21 Jan 2015 00:00:00 +0530 Thu, 14 Jan 2016 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269023 The Tribunal allowed the appeal, ruling that the appellant's activities of providing contract labor for specific job work did not constitute Cargo Handling Service subject to service tax. The Tribunal found that the appellant's work was more aligned with supplying labor for specific tasks within the factory, rather than falling under the definition of a Cargo Handling Agency. Additionally, the absence of a clear contract for Cargo Handling Service and reliance on a Board circular exempting certain labor hiring activities from taxation supported the decision that the appellant was not liable for service tax under Cargo Handling Service. Case-Laws Service Tax Wed, 21 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269023