https://www.taxtmi.com/caselaws?id=377027 The Tribunal held that the majority of activities conducted by the appellant in the factory, including coal handling services, do not qualify as cargo handling services subject to service tax. While coal unloading was part of the services, it was considered incidental to primary activities like staking coal and watering. Relying on precedent, the Tribunal set aside the tax demand, ruling in favor of the appellant. en-us Tue, 05 Feb 2019 00:00:00 +0530 Wed, 20 Mar 2019 08:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377027 The Tribunal held that the majority of activities conducted by the appellant in the factory, including coal handling services, do not qualify as cargo handling services subject to service tax. While coal unloading was part of the services, it was considered incidental to primary activities like staking coal and watering. Relying on precedent, the Tribunal set aside the tax demand, ruling in favor of the appellant. Case-Laws Service Tax Tue, 05 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377027