https://www.taxtmi.com/caselaws?id=277835 The Appellate Tribunal CESTAT NEW DELHI upheld the order by the Commissioner (Appeals), Customs and Central Excise, Raipur, in a case concerning the classification of services provided by the respondent. The Tribunal ruled that the services should be classified as GTA service and Management, Maintenance, or Repair Service, rather than cargo handling service and Business Auxiliary Service as argued by the Revenue. The Tribunal based its decision on the principal objective of transportation in the contract and the nature of the activities performed. The appeal by the Revenue was dismissed. en-us Mon, 05 Mar 2018 00:00:00 +0530 Wed, 26 Dec 2018 00:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277835 The Appellate Tribunal CESTAT NEW DELHI upheld the order by the Commissioner (Appeals), Customs and Central Excise, Raipur, in a case concerning the classification of services provided by the respondent. The Tribunal ruled that the services should be classified as GTA service and Management, Maintenance, or Repair Service, rather than cargo handling service and Business Auxiliary Service as argued by the Revenue. The Tribunal based its decision on the principal objective of transportation in the contract and the nature of the activities performed. The appeal by the Revenue was dismissed. Case-Laws Service Tax Mon, 05 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277835