https://www.taxtmi.com/caselaws?id=438438 The appellant was alleged to have provided Cargo Handling Service without registration, leading to a demand for Service Tax, interest, and penalty. The Adjudicating Authority confirmed the demands, which were upheld by the First Appellate Authority. The appellant's arguments regarding the interpretation of "cargo handling service," reliance on a CBEC Circular, and evasion of tax were dismissed. The forum found no merit in the appeal, ultimately dismissing it based on the facts and legal arguments presented. No separate judgment was delivered. en-us Wed, 31 May 2023 00:00:00 +0530 Thu, 01 Jun 2023 08:05:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438438 The appellant was alleged to have provided Cargo Handling Service without registration, leading to a demand for Service Tax, interest, and penalty. The Adjudicating Authority confirmed the demands, which were upheld by the First Appellate Authority. The appellant's arguments regarding the interpretation of "cargo handling service," reliance on a CBEC Circular, and evasion of tax were dismissed. The forum found no merit in the appeal, ultimately dismissing it based on the facts and legal arguments presented. No separate judgment was delivered. Case-Laws Service Tax Wed, 31 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438438