https://www.taxtmi.com/caselaws?id=360274 Mere transportation of coal ash through a contractor did not amount to cargo handling service because the appellant itself did not undertake loading, unloading, packing, unpacking or allied handling activity; the demand on that count was set aside. Charges for use of the railway siding, however, fell within renting of immovable property for the relevant period where the assessee failed to show by documentary evidence that the arrangement was outside the taxable ambit or that it retained possession, control and maintenance of the siding; service tax, interest and penalty were upheld. The appeal was therefore partly allowed. 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 Mere transportation of coal ash through a contractor did not amount to cargo handling service because the appellant itself did not undertake loading, unloading, packing, unpacking or allied handling activity; the demand on that count was set aside. Charges for use of the railway siding, however, fell within renting of immovable property for the relevant period where the assessee failed to show by documentary evidence that the arrangement was outside the taxable ambit or that it retained possession, control and maintenance of the siding; service tax, interest and penalty were upheld. The appeal was therefore partly allowed. Case-Laws Service Tax Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360274