https://www.taxtmi.com/caselaws?id=179499 The Tribunal held that the services provided by the appellants did not fall under Cargo Handling Service for service tax liability. They determined that the appellants were engaged in coal transportation based on their work order agreement with another entity and the payment of service tax under Goods Transport Agency (GTA) by that entity. The Tribunal found that the appellants' activities did not constitute Cargo Handling Service, as evidenced by previous orders and judicial precedents. As a result, the appeal was allowed, and the service tax demand confirmed in the Order-in-Original was set aside. en-us Thu, 20 Nov 2014 00:00:00 +0530 Fri, 13 May 2016 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179499 The Tribunal held that the services provided by the appellants did not fall under Cargo Handling Service for service tax liability. They determined that the appellants were engaged in coal transportation based on their work order agreement with another entity and the payment of service tax under Goods Transport Agency (GTA) by that entity. The Tribunal found that the appellants' activities did not constitute Cargo Handling Service, as evidenced by previous orders and judicial precedents. As a result, the appeal was allowed, and the service tax demand confirmed in the Order-in-Original was set aside. Case-Laws Service Tax Thu, 20 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179499