https://www.taxtmi.com/caselaws?id=362607 GTA classification failed because the provider was not shown to issue consignment notes, and manpower supply was not established as a separate agency arrangement; cargo handling also failed because internal shifting of cement bags did not amount to loading, unloading, packing or unpacking for transport. The imprinting of HDPE bags was treated as packaging incidental to manufacture and therefore outside the service tax net. Cleaning of loose cement through air slide or similar handling was held to fall within cleaning service, so that demand was sustained. Interest and penalty were also upheld because tax was paid only after audit detection, defeating any claim to immunity for voluntary compliance. en-us Tue, 26 Jun 2018 00:00:00 +0530 Fri, 29 Jun 2018 07:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362607 GTA classification failed because the provider was not shown to issue consignment notes, and manpower supply was not established as a separate agency arrangement; cargo handling also failed because internal shifting of cement bags did not amount to loading, unloading, packing or unpacking for transport. The imprinting of HDPE bags was treated as packaging incidental to manufacture and therefore outside the service tax net. Cleaning of loose cement through air slide or similar handling was held to fall within cleaning service, so that demand was sustained. Interest and penalty were also upheld because tax was paid only after audit detection, defeating any claim to immunity for voluntary compliance. Case-Laws Service Tax Tue, 26 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362607