https://www.taxtmi.com/caselaws?id=356928 The Tribunal dismissed the service tax liabilities on Cargo Handling Service and Business Auxiliary Service due to lack of evidence of physical cargo handling. The appellant's liability for Goods Transport Agent service and cenvat credit reversal was accepted, with penalties waived under Section 80. Interest on delayed credit reversal, if applicable, was to be paid by the appellant. en-us Tue, 30 Jan 2018 00:00:00 +0530 Thu, 15 Mar 2018 09:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356928 The Tribunal dismissed the service tax liabilities on Cargo Handling Service and Business Auxiliary Service due to lack of evidence of physical cargo handling. The appellant's liability for Goods Transport Agent service and cenvat credit reversal was accepted, with penalties waived under Section 80. Interest on delayed credit reversal, if applicable, was to be paid by the appellant. Case-Laws Service Tax Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356928