https://www.taxtmi.com/caselaws?id=34219 The Appellate Tribunal CESTAT, New Delhi determined that the transportation of goods for recovery and processing within a plant did not constitute cargo-handling service as the primary work involved loading and unloading, which did not align with the definition of cargo handling service. The Tribunal emphasized that for an activity to qualify as cargo handling, it must involve loading, unloading, packing, or unpacking of cargo as the primary objective of the contract between parties. The Tribunal upheld the Commissioner's decision to dismiss the revenue's appeal based on the lack of specific findings against the respondent. en-us Tue, 24 Feb 2009 00:00:00 +0530 Wed, 07 Oct 2009 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34219 The Appellate Tribunal CESTAT, New Delhi determined that the transportation of goods for recovery and processing within a plant did not constitute cargo-handling service as the primary work involved loading and unloading, which did not align with the definition of cargo handling service. The Tribunal emphasized that for an activity to qualify as cargo handling, it must involve loading, unloading, packing, or unpacking of cargo as the primary objective of the contract between parties. The Tribunal upheld the Commissioner's decision to dismiss the revenue's appeal based on the lack of specific findings against the respondent. Case-Laws Service Tax Tue, 24 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34219