https://www.taxtmi.com/caselaws?id=351228 The Tribunal allowed the appeals filed by the assessee-Appellants, dismissing the Revenue's appeal regarding Service tax liability under "Cargo Handling Services" for the period August 2002 to August 2004. The Tribunal concluded that the demand for Service Tax was not applicable for the pre-amendment period before 16.06.2005, based on the distinction between "cargo handling activity" and "packaging activity" as clarified by a circular and a recent Supreme Court decision, ruling in favor of the assessee-Appellants. en-us Fri, 13 Oct 2017 00:00:00 +0530 Wed, 22 Nov 2017 08:23:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351228 The Tribunal allowed the appeals filed by the assessee-Appellants, dismissing the Revenue's appeal regarding Service tax liability under "Cargo Handling Services" for the period August 2002 to August 2004. The Tribunal concluded that the demand for Service Tax was not applicable for the pre-amendment period before 16.06.2005, based on the distinction between "cargo handling activity" and "packaging activity" as clarified by a circular and a recent Supreme Court decision, ruling in favor of the assessee-Appellants. Case-Laws Service Tax Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351228