https://www.taxtmi.com/caselaws?id=355518 The tribunal concluded that the services provided by the appellants were primarily transportation services, with loading and unloading activities considered ancillary. As a result, the services were not classified under Cargo Handling Services, and no service tax was levied under this category. The appeals were allowed, and the demand for service tax, interest, and penalties was set aside. en-us Thu, 11 Jan 2018 00:00:00 +0530 Thu, 18 Apr 2019 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355518 The tribunal concluded that the services provided by the appellants were primarily transportation services, with loading and unloading activities considered ancillary. As a result, the services were not classified under Cargo Handling Services, and no service tax was levied under this category. The appeals were allowed, and the demand for service tax, interest, and penalties was set aside. Case-Laws Service Tax Thu, 11 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355518