https://www.taxtmi.com/caselaws?id=374003 The Appellate Tribunal CESTAT NEW DELHI set aside the order confirming the demand of service tax on 'cargo handling services' and penalty imposed on the Appellant. The Tribunal ruled that the transportation of ores within the mining area by the Appellant did not constitute 'Cargo handling services'. This decision was based on a distinction made between separate and composite work orders, rejecting the department's reliance on a previous case. As a result, the appeal was allowed, and the demand of service tax and penalty were overturned. en-us Tue, 01 Jan 2019 00:00:00 +0530 Thu, 24 Jan 2019 07:22:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374003 The Appellate Tribunal CESTAT NEW DELHI set aside the order confirming the demand of service tax on 'cargo handling services' and penalty imposed on the Appellant. The Tribunal ruled that the transportation of ores within the mining area by the Appellant did not constitute 'Cargo handling services'. This decision was based on a distinction made between separate and composite work orders, rejecting the department's reliance on a previous case. As a result, the appeal was allowed, and the demand of service tax and penalty were overturned. Case-Laws Service Tax Tue, 01 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374003