https://www.taxtmi.com/caselaws?id=344240 The tribunal ruled in favor of the appellant, setting aside the tax liability under Business Auxiliary Service, Manpower Supply Agency, and Cargo Handling Service. The shared expenses for common facilities were not deemed taxable activities, and the staff deputation did not fall under Manpower Recruitment or Supply Agency Services. The appellant's activities did not meet the statutory definition of Cargo Handling Services. The tribunal did not address the time bar justification for the demand but allowed the appeal due to the lack of taxable activities and clarity in the original order's findings. en-us Fri, 19 May 2017 00:00:00 +0530 Fri, 19 Feb 2021 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344240 The tribunal ruled in favor of the appellant, setting aside the tax liability under Business Auxiliary Service, Manpower Supply Agency, and Cargo Handling Service. The shared expenses for common facilities were not deemed taxable activities, and the staff deputation did not fall under Manpower Recruitment or Supply Agency Services. The appellant's activities did not meet the statutory definition of Cargo Handling Services. The tribunal did not address the time bar justification for the demand but allowed the appeal due to the lack of taxable activities and clarity in the original order's findings. Case-Laws Service Tax Fri, 19 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344240