https://www.taxtmi.com/caselaws?id=346949 The Tribunal set aside the original authority's decision confirming a demand of &8377; 1,87,435/- along with penalties imposed on the appellants for alleged non-payment of service tax for Cargo Handling Services. The Tribunal ruled in favor of the appellants, determining that their activities did not constitute Cargo Handling Services but rather fell under Man Power Recruitment & Supply Agency Services. The presence of the appellants' representatives during loading did not change the nature of the services provided, leading to the allowance of the appeal with consequential reliefs. en-us Mon, 14 Aug 2017 00:00:00 +0530 Wed, 23 Aug 2017 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346949 The Tribunal set aside the original authority's decision confirming a demand of &8377; 1,87,435/- along with penalties imposed on the appellants for alleged non-payment of service tax for Cargo Handling Services. The Tribunal ruled in favor of the appellants, determining that their activities did not constitute Cargo Handling Services but rather fell under Man Power Recruitment & Supply Agency Services. The presence of the appellants' representatives during loading did not change the nature of the services provided, leading to the allowance of the appeal with consequential reliefs. Case-Laws Service Tax Mon, 14 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346949