https://www.taxtmi.com/caselaws?id=377077 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant in a case concerning the classification of services as cargo handling. The Tribunal determined that the services provided were primarily transportation, not cargo handling, based on contract terms and relevant case law. Additionally, charges beyond transport/freight were found to be unjustifiably included in the demand, with the amount received being deemed time-barred and no evasion evident. As a result, the Tribunal set aside the initial order, allowed the appeal, and granted consequential benefits to the appellant. en-us Wed, 06 Mar 2019 00:00:00 +0530 Thu, 28 Nov 2019 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377077 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant in a case concerning the classification of services as cargo handling. The Tribunal determined that the services provided were primarily transportation, not cargo handling, based on contract terms and relevant case law. Additionally, charges beyond transport/freight were found to be unjustifiably included in the demand, with the amount received being deemed time-barred and no evasion evident. As a result, the Tribunal set aside the initial order, allowed the appeal, and granted consequential benefits to the appellant. Case-Laws Service Tax Wed, 06 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377077