https://www.taxtmi.com/caselaws?id=331646 The Appellate Tribunal affirmed the decisions of the Commissioner (Appeals) in favor of the respondent in both issues. The loading and unloading services were deemed taxable under cargo handling services from a specific date, and the respondent correctly discharged the duty liability. The Tribunal rejected the Revenue's appeal, allowing the refund claim of the respondent for service tax paid before the introduction of cargo handling service as a taxable category. en-us Tue, 24 May 2016 00:00:00 +0530 Tue, 23 Aug 2016 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331646 The Appellate Tribunal affirmed the decisions of the Commissioner (Appeals) in favor of the respondent in both issues. The loading and unloading services were deemed taxable under cargo handling services from a specific date, and the respondent correctly discharged the duty liability. The Tribunal rejected the Revenue's appeal, allowing the refund claim of the respondent for service tax paid before the introduction of cargo handling service as a taxable category. Case-Laws Service Tax Tue, 24 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331646