https://www.taxtmi.com/caselaws?id=348307 Whether the service agreement constituted taxable "cargo handling services" or pure transportation: CESTAT examined pre-qualification criteria showing requirement of a fleet operator (minimum 50 trucks) and emphasized mechanized loading was an incidental qualification; contractual consideration was for long-distance truck transportation and did not separately remunerate loading (automatic from hoppers), with the appellants only performing stacking and incidental loading at the railway yard. Legal basis: attribute and substance of contract govern classification. Outcome: revenue's demand treating the entire consideration as cargo handling service is unsustainable and the appeal is allowed in favour of the appellant. en-us Wed, 02 Aug 2017 00:00:00 +0530 Wed, 14 Jan 2026 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348307 Whether the service agreement constituted taxable "cargo handling services" or pure transportation: CESTAT examined pre-qualification criteria showing requirement of a fleet operator (minimum 50 trucks) and emphasized mechanized loading was an incidental qualification; contractual consideration was for long-distance truck transportation and did not separately remunerate loading (automatic from hoppers), with the appellants only performing stacking and incidental loading at the railway yard. Legal basis: attribute and substance of contract govern classification. Outcome: revenue's demand treating the entire consideration as cargo handling service is unsustainable and the appeal is allowed in favour of the appellant. Case-Laws Service Tax Wed, 02 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348307