https://www.taxtmi.com/caselaws?id=339475 The Appellate Tribunal CESTAT NEW DELHI upheld the classification of services provided by the appellant as cargo handling service, rejecting the argument for labor supply classification. The Tribunal affirmed the service tax demand for the specified period and upheld the penalties imposed under Section 76, 77, and 78 of the Finance Act, 1994. The decision was based on the nature of work outlined in the agreement, which primarily involved handling cargo, including loading/unloading for internal and external movements, aligning with the tax entry for cargo handling service. en-us Thu, 19 Jan 2017 00:00:00 +0530 Tue, 05 Sep 2017 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339475 The Appellate Tribunal CESTAT NEW DELHI upheld the classification of services provided by the appellant as cargo handling service, rejecting the argument for labor supply classification. The Tribunal affirmed the service tax demand for the specified period and upheld the penalties imposed under Section 76, 77, and 78 of the Finance Act, 1994. The decision was based on the nature of work outlined in the agreement, which primarily involved handling cargo, including loading/unloading for internal and external movements, aligning with the tax entry for cargo handling service. Case-Laws Service Tax Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339475