https://www.taxtmi.com/caselaws?id=389536 The appeal was disposed of with the demand for Cargo Handling Service being set aside, and the issue of Management, Maintenance or Repair Service demand being remanded for additional findings by the first appellate authority. The Tribunal found that shifting material within the factory premises does not amount to Cargo Handling Service, leading to the setting aside of the demand, interest, and penalties under that category. en-us Thu, 19 Sep 2019 00:00:00 +0530 Wed, 11 Dec 2019 10:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389536 The appeal was disposed of with the demand for Cargo Handling Service being set aside, and the issue of Management, Maintenance or Repair Service demand being remanded for additional findings by the first appellate authority. The Tribunal found that shifting material within the factory premises does not amount to Cargo Handling Service, leading to the setting aside of the demand, interest, and penalties under that category. Case-Laws Service Tax Thu, 19 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389536