https://www.taxtmi.com/caselaws?id=31073 Transportation of goods by barges, without loading or unloading activities integral to cargo handling, may not constitute cargo handling services. Contracts that omit loading and unloading clauses support treatment of services at the relevant ports as transportation rather than taxable cargo handling or other port services. Where steamer-agent invoices have already borne service tax, a further levy on the same services may result in double taxation. On these prima facie considerations, complete waiver of pre-deposit of service tax, interest and penalties was granted, with recovery stayed pending appeal disposal. en-us Mon, 24 Mar 2008 00:00:00 +0530 Thu, 16 Oct 2008 19:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31073 Transportation of goods by barges, without loading or unloading activities integral to cargo handling, may not constitute cargo handling services. Contracts that omit loading and unloading clauses support treatment of services at the relevant ports as transportation rather than taxable cargo handling or other port services. Where steamer-agent invoices have already borne service tax, a further levy on the same services may result in double taxation. On these prima facie considerations, complete waiver of pre-deposit of service tax, interest and penalties was granted, with recovery stayed pending appeal disposal. Case-Laws Service Tax Mon, 24 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31073