https://www.taxtmi.com/caselaws?id=32364 The Tribunal ruled in favor of the appellants, determining that their activities constituted 'packaging services' rather than 'cargo handling services'. As a result, the service tax paid under 'Business Auxiliary Service' could not be adjusted towards 'cargo handling service'. The appellants were granted refunds for the tax paid under 'Business Auxiliary Service', and the demands for service tax under 'cargo handling service' were dismissed. Additionally, no interest or penalties were deemed necessary in this case. en-us Wed, 15 Oct 2008 00:00:00 +0530 Mon, 21 Apr 2014 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32364 The Tribunal ruled in favor of the appellants, determining that their activities constituted 'packaging services' rather than 'cargo handling services'. As a result, the service tax paid under 'Business Auxiliary Service' could not be adjusted towards 'cargo handling service'. The appellants were granted refunds for the tax paid under 'Business Auxiliary Service', and the demands for service tax under 'cargo handling service' were dismissed. Additionally, no interest or penalties were deemed necessary in this case. Case-Laws Service Tax Wed, 15 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32364