https://www.taxtmi.com/caselaws?id=387622 The Tribunal set aside the Order-in-Appeal demanding Service Tax on local transportation/shifting activities involving loading and unloading in Automated Tipping Trucks. The Tribunal ruled that the activities were primarily transportation with incidental loading and unloading, not falling under Cargo Handling Services. The Appellant's contention that the contracts for wagon loading and local transportation were distinct was upheld, and the demand for Service Tax amounting to Rs. 18,50,827 was annulled. The Appeal was allowed with consequential relief to the Appellant on October 22, 2019. en-us Tue, 22 Oct 2019 00:00:00 +0530 Tue, 03 Nov 2020 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387622 The Tribunal set aside the Order-in-Appeal demanding Service Tax on local transportation/shifting activities involving loading and unloading in Automated Tipping Trucks. The Tribunal ruled that the activities were primarily transportation with incidental loading and unloading, not falling under Cargo Handling Services. The Appellant's contention that the contracts for wagon loading and local transportation were distinct was upheld, and the demand for Service Tax amounting to Rs. 18,50,827 was annulled. The Appeal was allowed with consequential relief to the Appellant on October 22, 2019. Case-Laws Service Tax Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387622