https://www.taxtmi.com/caselaws?id=32385 The Appellate Tribunal CESTAT, Kolkata held that Service Tax on Cargo Handling services is chargeable on the gross value of services provided, irrespective of payments to contract labour. The Tribunal justified the service tax and interest, as the labourers were paid and reimbursed by the appellants. The penalty was waived due to the appellant's misunderstanding of the new levy, as it was not a deliberate attempt to evade tax. The appeal was rejected, except for the penalty waiver, with the judgment delivered by Dr. Chittaranjan Satapathy and Shri D.N. Panda. en-us Wed, 17 Sep 2008 00:00:00 +0530 Wed, 19 Aug 2009 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32385 The Appellate Tribunal CESTAT, Kolkata held that Service Tax on Cargo Handling services is chargeable on the gross value of services provided, irrespective of payments to contract labour. The Tribunal justified the service tax and interest, as the labourers were paid and reimbursed by the appellants. The penalty was waived due to the appellant's misunderstanding of the new levy, as it was not a deliberate attempt to evade tax. The appeal was rejected, except for the penalty waiver, with the judgment delivered by Dr. Chittaranjan Satapathy and Shri D.N. Panda. Case-Laws Service Tax Wed, 17 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32385