https://www.taxtmi.com/caselaws?id=291213 Services involving excavation, extraction of ore, hiring of tippers, site formation, demolition and removal of rejects were examined by their actual character and found to be earthwork and allied site-preparation activities, not loading or unloading of cargo. Because the activities did not answer the nature of Cargo Handling Services, and the relevant taxable categories for such work were introduced only later, the demand under Cargo Handling Services was held unsustainable. The issue was decided in favour of the assessee and against the Revenue. en-us Wed, 24 Jul 2019 00:00:00 +0530 Mon, 02 Nov 2020 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291213 Services involving excavation, extraction of ore, hiring of tippers, site formation, demolition and removal of rejects were examined by their actual character and found to be earthwork and allied site-preparation activities, not loading or unloading of cargo. Because the activities did not answer the nature of Cargo Handling Services, and the relevant taxable categories for such work were introduced only later, the demand under Cargo Handling Services was held unsustainable. The issue was decided in favour of the assessee and against the Revenue. Case-Laws Service Tax Wed, 24 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291213