https://www.taxtmi.com/caselaws?id=326873 The Supreme Court affirmed the High Court's decision, ruling that the services provided by the respondent-assessee did not qualify as 'Cargo Handling Services' under Entry 23 of Section 65 of the Finance Act, 1994. The Court found that the labor supplied did not meet the criteria of handling cargo independently, as loading and unloading were performed by machines, not the laborers. The appeal was dismissed, and the High Court's judgment quashing the show cause notice against the respondent was upheld. en-us Wed, 13 Apr 2016 00:00:00 +0530 Tue, 20 Sep 2016 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326873 The Supreme Court affirmed the High Court's decision, ruling that the services provided by the respondent-assessee did not qualify as 'Cargo Handling Services' under Entry 23 of Section 65 of the Finance Act, 1994. The Court found that the labor supplied did not meet the criteria of handling cargo independently, as loading and unloading were performed by machines, not the laborers. The appeal was dismissed, and the High Court's judgment quashing the show cause notice against the respondent was upheld. Case-Laws Service Tax Wed, 13 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326873