https://www.taxtmi.com/caselaws?id=360274 The appellant's appeal was partly allowed as they were not found liable to pay service tax for providing cargo handling services. The appellant did not provide cargo handling services for the transportation of coal ash/bed ash as they did not engage in loading, unloading, packing, or unpacking activities. However, the appellant was held liable to pay service tax under the "renting of immovable property service" category for failing to prove they rented out the railway siding without transfer of possession or control, leading to the adjustment of any amount already paid. en-us Fri, 11 May 2018 00:00:00 +0530 Mon, 14 May 2018 06:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360274 The appellant's appeal was partly allowed as they were not found liable to pay service tax for providing cargo handling services. The appellant did not provide cargo handling services for the transportation of coal ash/bed ash as they did not engage in loading, unloading, packing, or unpacking activities. However, the appellant was held liable to pay service tax under the "renting of immovable property service" category for failing to prove they rented out the railway siding without transfer of possession or control, leading to the adjustment of any amount already paid. Case-Laws Service Tax Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360274