https://www.taxtmi.com/caselaws?id=356316 The Appellate Tribunal CESTAT KOLKATA upheld the decision of the lower authorities regarding the classification of services provided by the assessee-Respondents as GTA services instead of Cargo Handling Services for Service Tax purposes. The Tribunal concluded that the activities carried out by the assessee-Respondents, primarily transportation of goods and incidental loading & unloading, did not fall under the definition of Cargo Handling Services under Section 65(23) of the Finance Act, 1994. Consequently, the Department's appeals were dismissed. en-us Thu, 24 Aug 2017 00:00:00 +0530 Thu, 26 Apr 2018 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356316 The Appellate Tribunal CESTAT KOLKATA upheld the decision of the lower authorities regarding the classification of services provided by the assessee-Respondents as GTA services instead of Cargo Handling Services for Service Tax purposes. The Tribunal concluded that the activities carried out by the assessee-Respondents, primarily transportation of goods and incidental loading & unloading, did not fall under the definition of Cargo Handling Services under Section 65(23) of the Finance Act, 1994. Consequently, the Department's appeals were dismissed. Case-Laws Service Tax Thu, 24 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356316