https://www.taxtmi.com/caselaws?id=31427 In-mine movement of unpacked limestone, involving loading, internal transportation and unloading within a limestone mining area, was treated as prima facie outside cargo handling service. The appellants relied on Tribunal rulings supporting that view, and the Revenue's circular was found inconsistent with those rulings at the interim stage. On that basis, the appellants established a sufficient case for waiver of pre-deposit and stay of recovery of the service tax demand and penalties, and interim relief was granted. en-us Thu, 05 Jun 2008 00:00:00 +0530 Thu, 13 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31427 In-mine movement of unpacked limestone, involving loading, internal transportation and unloading within a limestone mining area, was treated as prima facie outside cargo handling service. The appellants relied on Tribunal rulings supporting that view, and the Revenue's circular was found inconsistent with those rulings at the interim stage. On that basis, the appellants established a sufficient case for waiver of pre-deposit and stay of recovery of the service tax demand and penalties, and interim relief was granted. Case-Laws Service Tax Thu, 05 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31427