https://www.taxtmi.com/caselaws?id=4405 The Appellate Tribunal CESTAT, Bangalore, ruled in favor of the appellant in a dispute regarding the classification of services related to breaking/crushing of limestone boulders and transportation. The Tribunal held that the activities did not fall under 'Cargo Handling Service' but should be classified as 'Business Auxiliary Service'. Consequently, the Tribunal granted a waiver of the pre-deposit amount and stayed its recovery pending appeal disposal, emphasizing the significance of accurate service classification. en-us Tue, 01 Jan 2008 00:00:00 +0530 Wed, 02 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4405 The Appellate Tribunal CESTAT, Bangalore, ruled in favor of the appellant in a dispute regarding the classification of services related to breaking/crushing of limestone boulders and transportation. The Tribunal held that the activities did not fall under 'Cargo Handling Service' but should be classified as 'Business Auxiliary Service'. Consequently, the Tribunal granted a waiver of the pre-deposit amount and stayed its recovery pending appeal disposal, emphasizing the significance of accurate service classification. Case-Laws Service Tax Tue, 01 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4405