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    <title>2015 (8) TMI 1283 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Service Tax demand under &quot;Cargo Handling Service&quot; in a case where the appellant contended that their services fell under &quot;Manpower Recruitment or Supply Service.&quot; Despite citing legal precedents, the Tribunal determined that the nature of work performed, as outlined in the agreement, aligned with &quot;Cargo Handling Service&quot; criteria. The decision was based on a detailed analysis of the tasks carried out by the appellant, concluding that the services provided unequivocally fell within the scope of &quot;Cargo Handling Service.&quot; As a result, the appeal was dismissed, affirming the Service Tax liability under &quot;Cargo Handling Service.&quot;</description>
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    <pubDate>Fri, 07 Aug 2015 00:00:00 +0530</pubDate>
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      <title>2015 (8) TMI 1283 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=182614</link>
      <description>The Tribunal upheld the Service Tax demand under &quot;Cargo Handling Service&quot; in a case where the appellant contended that their services fell under &quot;Manpower Recruitment or Supply Service.&quot; Despite citing legal precedents, the Tribunal determined that the nature of work performed, as outlined in the agreement, aligned with &quot;Cargo Handling Service&quot; criteria. The decision was based on a detailed analysis of the tasks carried out by the appellant, concluding that the services provided unequivocally fell within the scope of &quot;Cargo Handling Service.&quot; As a result, the appeal was dismissed, affirming the Service Tax liability under &quot;Cargo Handling Service.&quot;</description>
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      <pubDate>Fri, 07 Aug 2015 00:00:00 +0530</pubDate>
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