https://www.taxtmi.com/caselaws?id=4427 Export cargo handling for movement, storage, cleaning, fumigation, transport and loading of wheat and maize was treated as cargo handling, not port service, so the service tax demand on that classification was set aside. For RINL cargo handling and stevedoring, liability was required to be recomputed after verifying service tax already paid and any tax paid by subcontractors, with credit for payments to the Dock Labour Board and Visakhapatnam Port Trust. The CHA service demand was also rejected because taxing 15% of the composite contract value was found arbitrary and the demand was time-barred on the facts. The remaining liability was directed to be reworked by the Original Authority after verification of actual payments and admissible credits. en-us Thu, 14 Feb 2008 00:00:00 +0530 Fri, 10 Oct 2008 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4427 Export cargo handling for movement, storage, cleaning, fumigation, transport and loading of wheat and maize was treated as cargo handling, not port service, so the service tax demand on that classification was set aside. For RINL cargo handling and stevedoring, liability was required to be recomputed after verifying service tax already paid and any tax paid by subcontractors, with credit for payments to the Dock Labour Board and Visakhapatnam Port Trust. The CHA service demand was also rejected because taxing 15% of the composite contract value was found arbitrary and the demand was time-barred on the facts. The remaining liability was directed to be reworked by the Original Authority after verification of actual payments and admissible credits. Case-Laws Service Tax Thu, 14 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4427