https://www.taxtmi.com/caselaws?id=326042 The HC of Orissa upheld the classification of coal handlers' activities as "Cargo Handling Service," making them liable for service tax. The HC of Andhra Pradesh, however, classified packers' activities as "Packaging Service," taxable from June 16, 2005, resolving a conflict between Tribunal benches. The SC remanded the case to CESTAT to address inconsistencies, specifically regarding packers. CESTAT found no contradiction in coal handlers' cases but noted the need for further resolution in packers' cases due to differing Tribunal decisions, suggesting further guidance from the SC. The matter was adjourned for future hearings. en-us Wed, 02 Mar 2016 00:00:00 +0530 Wed, 01 Nov 2023 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326042 The HC of Orissa upheld the classification of coal handlers' activities as "Cargo Handling Service," making them liable for service tax. The HC of Andhra Pradesh, however, classified packers' activities as "Packaging Service," taxable from June 16, 2005, resolving a conflict between Tribunal benches. The SC remanded the case to CESTAT to address inconsistencies, specifically regarding packers. CESTAT found no contradiction in coal handlers' cases but noted the need for further resolution in packers' cases due to differing Tribunal decisions, suggesting further guidance from the SC. The matter was adjourned for future hearings. Case-Laws Service Tax Wed, 02 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326042