https://www.taxtmi.com/caselaws?id=2297 The Tribunal held that the services provided by the Appellants fell under the taxable category of cargo handling service. However, the matter was remanded to the original authority to exclude the handling of export cargo from the levy of service tax. The penalties imposed on the Appellants were set aside, considering the nature of the tax and the classification of their services. en-us Fri, 10 Aug 2007 00:00:00 +0530 Wed, 19 Mar 2014 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2297 The Tribunal held that the services provided by the Appellants fell under the taxable category of cargo handling service. However, the matter was remanded to the original authority to exclude the handling of export cargo from the levy of service tax. The penalties imposed on the Appellants were set aside, considering the nature of the tax and the classification of their services. Case-Laws Service Tax Fri, 10 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2297