https://www.taxtmi.com/caselaws?id=369745 The Tribunal upheld the lower authorities' decisions, rejecting Revenue's appeals against the holding that the respondents are not taxable under Cargo Handling Service for services provided within factory premises. The Tribunal agreed with the first appellate authority's decision, supported by legal precedents and recent judgments, that loading and unloading activities within factory premises do not constitute cargo handling services. The Tribunal found the impugned orders legally sound and in line with established law, affirming the decisions of the lower authorities. en-us Fri, 14 Sep 2018 00:00:00 +0530 Fri, 02 Nov 2018 13:41:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369745 The Tribunal upheld the lower authorities' decisions, rejecting Revenue's appeals against the holding that the respondents are not taxable under Cargo Handling Service for services provided within factory premises. The Tribunal agreed with the first appellate authority's decision, supported by legal precedents and recent judgments, that loading and unloading activities within factory premises do not constitute cargo handling services. The Tribunal found the impugned orders legally sound and in line with established law, affirming the decisions of the lower authorities. Case-Laws Service Tax Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369745