https://www.taxtmi.com/caselaws?id=3436 The tribunal allowed the appeal filed by sub-contractors to CHAs against the service tax demands for cargo handling services. It held that the appellants, who collected service tax from customers on behalf of CHAs, were not liable for the tax as long as the main CHA paid it. The tribunal criticized the lower authorities for not considering the appellants' submissions and failing to verify facts properly. It concluded that the demand for service tax on the appellants was unsustainable due to non-compliance with trade notices and circulars. The appeal was allowed with consequential relief. en-us Fri, 26 Oct 2007 00:00:00 +0530 Thu, 16 Jun 2016 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3436 The tribunal allowed the appeal filed by sub-contractors to CHAs against the service tax demands for cargo handling services. It held that the appellants, who collected service tax from customers on behalf of CHAs, were not liable for the tax as long as the main CHA paid it. The tribunal criticized the lower authorities for not considering the appellants' submissions and failing to verify facts properly. It concluded that the demand for service tax on the appellants was unsustainable due to non-compliance with trade notices and circulars. The appeal was allowed with consequential relief. Case-Laws Service Tax Fri, 26 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3436