https://www.taxtmi.com/caselaws?id=307735 The Tribunal ruled in favor of the appellants, holding that they, as sub-contractors, were not liable to pay Service Tax for providing what was deemed as transportation services rather than "Cargo Handling Service" as defined under Section 65 of the Finance Act, 1994. Citing a Board Circular and previous Tribunal decisions, the Tribunal found that the appellants were acting on behalf of the principal contractor and thus exempt from the tax liability. Consequently, the Tribunal ordered a waiver of pre-deposit and a stay of recovery for the tax and penalty amounts. en-us Mon, 04 Jun 2007 00:00:00 +0530 Wed, 03 May 2023 15:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307735 The Tribunal ruled in favor of the appellants, holding that they, as sub-contractors, were not liable to pay Service Tax for providing what was deemed as transportation services rather than "Cargo Handling Service" as defined under Section 65 of the Finance Act, 1994. Citing a Board Circular and previous Tribunal decisions, the Tribunal found that the appellants were acting on behalf of the principal contractor and thus exempt from the tax liability. Consequently, the Tribunal ordered a waiver of pre-deposit and a stay of recovery for the tax and penalty amounts. Case-Laws Service Tax Mon, 04 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307735