https://www.taxtmi.com/caselaws?id=381435 The Tribunal classified the activities under agreements with M/s. Central Coalfield Ltd. as falling under "Goods Transfer Agency" and mining-related services, rather than "Cargo Handling Service" and "Business Auxiliary Service." The appellant's argument that no Service Tax liability existed before specific introduction dates was accepted. Legal decisions supported this classification, leading to the setting aside of the Service Tax demand. The Tribunal's decision aligned with precedents, ultimately allowing the appeal and relieving the appellant of the Service Tax liability. en-us Tue, 26 Feb 2019 00:00:00 +0530 Wed, 12 Jun 2019 06:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381435 The Tribunal classified the activities under agreements with M/s. Central Coalfield Ltd. as falling under "Goods Transfer Agency" and mining-related services, rather than "Cargo Handling Service" and "Business Auxiliary Service." The appellant's argument that no Service Tax liability existed before specific introduction dates was accepted. Legal decisions supported this classification, leading to the setting aside of the Service Tax demand. The Tribunal's decision aligned with precedents, ultimately allowing the appeal and relieving the appellant of the Service Tax liability. Case-Laws Service Tax Tue, 26 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381435