https://www.taxtmi.com/caselaws?id=369690 The Tribunal classified the services provided by the appellants as "Goods Transport Agency Services" rather than "Cargo Handling Services." By examining sample contracts and considering the essential character of the services, which was determined to be transportation of coal, the Tribunal held that the services fell under Goods Transport Agency services. Citing a previous Supreme Court decision, the Tribunal ruled in favor of the appellants, setting aside the impugned order and allowing the appeal with any consequential relief. en-us Tue, 30 Oct 2018 00:00:00 +0530 Thu, 01 Nov 2018 13:53:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369690 The Tribunal classified the services provided by the appellants as "Goods Transport Agency Services" rather than "Cargo Handling Services." By examining sample contracts and considering the essential character of the services, which was determined to be transportation of coal, the Tribunal held that the services fell under Goods Transport Agency services. Citing a previous Supreme Court decision, the Tribunal ruled in favor of the appellants, setting aside the impugned order and allowing the appeal with any consequential relief. Case-Laws Service Tax Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369690