https://www.taxtmi.com/caselaws?id=350659 The appellant successfully argued that they operated as a transporter, not providing cargo handling services as alleged by the Revenue. The adjudication failed to establish evidence supporting the claim that the appellant engaged in cargo handling activities as defined by the law. The court emphasized the importance of aligning actual activities with legal definitions to determine tax liability accurately, ultimately overturning the adjudication order and allowing the appeals. en-us Tue, 07 Mar 2017 00:00:00 +0530 Fri, 10 Nov 2017 08:35:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350659 The appellant successfully argued that they operated as a transporter, not providing cargo handling services as alleged by the Revenue. The adjudication failed to establish evidence supporting the claim that the appellant engaged in cargo handling activities as defined by the law. The court emphasized the importance of aligning actual activities with legal definitions to determine tax liability accurately, ultimately overturning the adjudication order and allowing the appeals. Case-Laws Service Tax Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350659