https://www.taxtmi.com/caselaws?id=354803 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant, setting aside the service tax demand confirmation of &8377; 1,67,705 along with interest and penalties. The Tribunal determined that the activities under contracts with M/s National Fertilizer Limited and Food Corporation of India did not constitute Cargo Handling Service as the agreement primarily focused on transportation of goods without any provision for cargo handling. The appellant was relieved from the tax liability based on the absence of cargo handling elements in the contractual scope of work. en-us Mon, 31 Jul 2017 00:00:00 +0530 Wed, 25 Apr 2018 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354803 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant, setting aside the service tax demand confirmation of &8377; 1,67,705 along with interest and penalties. The Tribunal determined that the activities under contracts with M/s National Fertilizer Limited and Food Corporation of India did not constitute Cargo Handling Service as the agreement primarily focused on transportation of goods without any provision for cargo handling. The appellant was relieved from the tax liability based on the absence of cargo handling elements in the contractual scope of work. Case-Laws Service Tax Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354803