https://www.taxtmi.com/caselaws?id=1540 The Tribunal held that supplying laborers for assisting in mechanized loading of Cement does not constitute 'Cargo Handling Services' for Service Tax purposes. The appellants were not liable to pay service tax under the cargo handling services category as they were previously recognized and taxed as a 'Manpower Recruitment Agency'. The Tribunal ruled out the invocation of the longer period for payment of interest and penalties under the Finance Act, 1994, as the issue primarily involved an interpretation of the law. The appeal was allowed with consequential relief, affirming the correct tax categorization of the appellants. en-us Mon, 12 Mar 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1540 The Tribunal held that supplying laborers for assisting in mechanized loading of Cement does not constitute 'Cargo Handling Services' for Service Tax purposes. The appellants were not liable to pay service tax under the cargo handling services category as they were previously recognized and taxed as a 'Manpower Recruitment Agency'. The Tribunal ruled out the invocation of the longer period for payment of interest and penalties under the Finance Act, 1994, as the issue primarily involved an interpretation of the law. The appeal was allowed with consequential relief, affirming the correct tax categorization of the appellants. Case-Laws Service Tax Mon, 12 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1540