https://www.taxtmi.com/caselaws?id=372183 The Appellate Tribunal CESTAT Chennai ruled in a case concerning the classification of services under 'Cargo Handling Services' that the services provided did not qualify as such due to the absence of transportation activity essential to cargo handling. The Tribunal emphasized that loading raw materials within factory premises without involvement in the transportation of final products does not constitute Cargo Handling Services. Referring to a similar case upheld by the High Court of Andhra Pradesh, the Tribunal dismissed the Revenue's appeal and upheld the decision of the Commissioner (Appeals) on 14.12.2018. en-us Fri, 14 Dec 2018 00:00:00 +0530 Wed, 19 Dec 2018 07:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372183 The Appellate Tribunal CESTAT Chennai ruled in a case concerning the classification of services under 'Cargo Handling Services' that the services provided did not qualify as such due to the absence of transportation activity essential to cargo handling. The Tribunal emphasized that loading raw materials within factory premises without involvement in the transportation of final products does not constitute Cargo Handling Services. Referring to a similar case upheld by the High Court of Andhra Pradesh, the Tribunal dismissed the Revenue's appeal and upheld the decision of the Commissioner (Appeals) on 14.12.2018. Case-Laws Service Tax Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372183