https://www.taxtmi.com/caselaws?id=4409 The Appellate Tribunal CESTAT, New Delhi upheld the decision of the Commissioner (Appeals) regarding service tax liability on activities related to mining, loading, transporting, and unloading of limestone under a contract. The Tribunal ruled that loading charges were not distinct cargo handling services but integral to the overall work assigned under the contract. The appeal filed by the Department was rejected, aligning with a consistent approach in similar cases and providing clarity on the tax treatment of such activities. en-us Fri, 14 Mar 2008 00:00:00 +0530 Wed, 02 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4409 The Appellate Tribunal CESTAT, New Delhi upheld the decision of the Commissioner (Appeals) regarding service tax liability on activities related to mining, loading, transporting, and unloading of limestone under a contract. The Tribunal ruled that loading charges were not distinct cargo handling services but integral to the overall work assigned under the contract. The appeal filed by the Department was rejected, aligning with a consistent approach in similar cases and providing clarity on the tax treatment of such activities. Case-Laws Service Tax Fri, 14 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4409