https://www.taxtmi.com/caselaws?id=364770 The Tribunal ruled in favor of the appellants, holding that activities conducted by labor contractors within a factory premises, involving the transportation of goods but not for external movement, do not constitute Cargo Handling Services liable for Service Tax under Section 65(23) of the Finance Act 1994. The Tribunal referenced legal precedents, including a decision from the Hon'ble High Court of Allahabad and a Supreme Court case, to support their judgment. As a result, the impugned orders for payment of Service Tax, interest, and penalties were set aside, and the appeals were allowed. en-us Tue, 03 Jul 2018 00:00:00 +0530 Sat, 04 Aug 2018 08:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364770 The Tribunal ruled in favor of the appellants, holding that activities conducted by labor contractors within a factory premises, involving the transportation of goods but not for external movement, do not constitute Cargo Handling Services liable for Service Tax under Section 65(23) of the Finance Act 1994. The Tribunal referenced legal precedents, including a decision from the Hon'ble High Court of Allahabad and a Supreme Court case, to support their judgment. As a result, the impugned orders for payment of Service Tax, interest, and penalties were set aside, and the appeals were allowed. Case-Laws Service Tax Tue, 03 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364770