https://www.taxtmi.com/caselaws?id=352919 The Tribunal upheld the decision of the Commissioner(Appeals) and dismissed the Revenue's appeal, confirming that the services provided by the respondent were not liable for service tax under Cargo Handling Services classification. The services were deemed to fall under Site Formation and Clearances, exempting them from service tax liability, as they were integral to the construction of roads and not primarily related to cargo handling. The Tribunal concluded that the activities were incidental to mining operations and not solely focused on cargo handling, thus ruling in favor of the respondent. en-us Thu, 09 Nov 2017 00:00:00 +0530 Fri, 05 Jan 2018 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352919 The Tribunal upheld the decision of the Commissioner(Appeals) and dismissed the Revenue's appeal, confirming that the services provided by the respondent were not liable for service tax under Cargo Handling Services classification. The services were deemed to fall under Site Formation and Clearances, exempting them from service tax liability, as they were integral to the construction of roads and not primarily related to cargo handling. The Tribunal concluded that the activities were incidental to mining operations and not solely focused on cargo handling, thus ruling in favor of the respondent. Case-Laws Service Tax Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352919