https://www.taxtmi.com/caselaws?id=1861 Where transport and cargo handling charges were separately shown in bills on an actual basis, and service tax had already been discharged on the cargo handling component, the composite billing was treated as taxable only to the extent of the cargo handling element. Relying on a CBEC circular dated 1 August 2002, CESTAT found a strong prima facie case that transportation charges included in storage and warehousing services and cargo handling services were not separately exigible on the facts presented. On that basis, the applicants were granted waiver of pre-deposit and stay of recovery pending appeal. en-us Fri, 30 Mar 2007 00:00:00 +0530 Mon, 30 Jun 2008 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1861 Where transport and cargo handling charges were separately shown in bills on an actual basis, and service tax had already been discharged on the cargo handling component, the composite billing was treated as taxable only to the extent of the cargo handling element. Relying on a CBEC circular dated 1 August 2002, CESTAT found a strong prima facie case that transportation charges included in storage and warehousing services and cargo handling services were not separately exigible on the facts presented. On that basis, the applicants were granted waiver of pre-deposit and stay of recovery pending appeal. Case-Laws Service Tax Fri, 30 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1861