https://www.taxtmi.com/caselaws?id=369742 The tribunal upheld the decision that loading charges for coal supplied to a public sector undertaking, including NTPC, were not subject to service tax under cargo handling services. The loading charges were considered integral to the coal price and not a separate taxable service. Ownership of the coal remained with the respondent during loading, and the charges were deemed part of the coal price for NTPC's convenience, not separate cargo handling services. Therefore, the appeal against the dropping of the service tax demand was rejected. en-us Mon, 10 Sep 2018 00:00:00 +0530 Fri, 02 Nov 2018 13:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369742 The tribunal upheld the decision that loading charges for coal supplied to a public sector undertaking, including NTPC, were not subject to service tax under cargo handling services. The loading charges were considered integral to the coal price and not a separate taxable service. Ownership of the coal remained with the respondent during loading, and the charges were deemed part of the coal price for NTPC's convenience, not separate cargo handling services. Therefore, the appeal against the dropping of the service tax demand was rejected. Case-Laws Service Tax Mon, 10 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369742