https://www.taxtmi.com/caselaws?id=379530 The Tribunal ruled in favor of the appellant, stating that the services provided were composite in nature, with transportation being incidental to the principal supply of cargo handling services. The Tribunal emphasized that activities like loading, unloading, and stacking of goods constitute cargo handling services, and the Revenue cannot split these services for taxation purposes. As the H&T Contractor did not issue consignment notes and the services were classified as cargo handling, no service tax liability was found to be leviable on the appellant. The appeal was allowed with consequential benefits, setting aside the impugned order. en-us Tue, 02 Apr 2019 00:00:00 +0530 Sat, 04 May 2019 06:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379530 The Tribunal ruled in favor of the appellant, stating that the services provided were composite in nature, with transportation being incidental to the principal supply of cargo handling services. The Tribunal emphasized that activities like loading, unloading, and stacking of goods constitute cargo handling services, and the Revenue cannot split these services for taxation purposes. As the H&T Contractor did not issue consignment notes and the services were classified as cargo handling, no service tax liability was found to be leviable on the appellant. The appeal was allowed with consequential benefits, setting aside the impugned order. Case-Laws Service Tax Tue, 02 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379530