https://www.taxtmi.com/caselaws?id=386614 The Tribunal ruled in favor of the appellant, finding that their services did not amount to cargo handling as alleged by the Revenue. The decision was based on the understanding that loading and unloading were integral to transportation services and not separate cargo handling activities. The appellant's contracts and invoices supported their argument that they primarily provided transportation services, leading to the dismissal of the Revenue's claim for service tax for the period 2004-05 to 2008-09. en-us Tue, 01 Oct 2019 00:00:00 +0530 Fri, 04 Oct 2019 09:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386614 The Tribunal ruled in favor of the appellant, finding that their services did not amount to cargo handling as alleged by the Revenue. The decision was based on the understanding that loading and unloading were integral to transportation services and not separate cargo handling activities. The appellant's contracts and invoices supported their argument that they primarily provided transportation services, leading to the dismissal of the Revenue's claim for service tax for the period 2004-05 to 2008-09. Case-Laws Service Tax Tue, 01 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386614