https://www.taxtmi.com/caselaws?id=353765 The High Court ruled in favor of the petitioners, quashing the show cause notices and determining that their services should be classified under "Goods Transport Agency" rather than "Cargo Handling Services." The court upheld the maintainability of the writ petition under Article 226 of the Constitution of India, citing binding CBEC circulars and statutory provisions. Additionally, the court clarified that the principles of bundled services under Section 66F of the Finance Act were not applicable in this case. The show cause notices were deemed invalid as they were contrary to legal provisions and CBEC circulars. en-us Mon, 18 Dec 2017 00:00:00 +0530 Thu, 11 Jan 2018 08:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353765 The High Court ruled in favor of the petitioners, quashing the show cause notices and determining that their services should be classified under "Goods Transport Agency" rather than "Cargo Handling Services." The court upheld the maintainability of the writ petition under Article 226 of the Constitution of India, citing binding CBEC circulars and statutory provisions. Additionally, the court clarified that the principles of bundled services under Section 66F of the Finance Act were not applicable in this case. The show cause notices were deemed invalid as they were contrary to legal provisions and CBEC circulars. Case-Laws Service Tax Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353765