https://www.taxtmi.com/caselaws?id=440162 Classification of services centred on whether coal transport contracts constituted Transportation Service or Cargo Handling Service; the contract was a composite contract primarily for transportation beyond 180200 km, with loading, unloading and ancillary tasks naturally bundled and not separately charged, so the composite contract cannot be vivisected to impose separate tax. Liability for tax on transportation services rests with the service recipient under the service tax rules, relieving the provider. A show-cause notice that reclassified services as cargo handling exceeded its scope. Demands based solely on Income Tax data without corroboration and invocation of extended limitation and penalties were unsustainable; appeal allowed. en-us Mon, 10 Jul 2023 00:00:00 +0530 Thu, 15 Jan 2026 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440162 Classification of services centred on whether coal transport contracts constituted Transportation Service or Cargo Handling Service; the contract was a composite contract primarily for transportation beyond 180200 km, with loading, unloading and ancillary tasks naturally bundled and not separately charged, so the composite contract cannot be vivisected to impose separate tax. Liability for tax on transportation services rests with the service recipient under the service tax rules, relieving the provider. A show-cause notice that reclassified services as cargo handling exceeded its scope. Demands based solely on Income Tax data without corroboration and invocation of extended limitation and penalties were unsustainable; appeal allowed. Case-Laws Service Tax Mon, 10 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440162