https://www.taxtmi.com/caselaws?id=4356 The Appellate Tribunal upheld the decision to set aside the levy of service tax on the supply of laborers for cargo handling services. The Tribunal found that the labor contractors were registered under the Department of Labor and compliant with labor laws, emphasizing that supplying manpower did not constitute 'Cargo Handling Services'. The Tribunal noted the Commissioner (Appeals) appropriately considered the issue and relied on a previous Tribunal ruling. As the order had not been appealed before higher authorities, the Tribunal rejected the Revenue's appeal, concluding there was no merit in taxing the service provided. en-us Mon, 12 Nov 2007 00:00:00 +0530 Sat, 28 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4356 The Appellate Tribunal upheld the decision to set aside the levy of service tax on the supply of laborers for cargo handling services. The Tribunal found that the labor contractors were registered under the Department of Labor and compliant with labor laws, emphasizing that supplying manpower did not constitute 'Cargo Handling Services'. The Tribunal noted the Commissioner (Appeals) appropriately considered the issue and relied on a previous Tribunal ruling. As the order had not been appealed before higher authorities, the Tribunal rejected the Revenue's appeal, concluding there was no merit in taxing the service provided. Case-Laws Service Tax Mon, 12 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4356