https://www.taxtmi.com/caselaws?id=35138 The Tribunal held that the activities undertaken by the applicant at Bhilai Steel Plant did not fall under "Cargo Handling Services" as argued by the tax authorities. The primary activity of processing slag to separate scrap was considered the main focus, with loading and unloading activities deemed as incidental. Consequently, the demand for service tax amounting to Rs. 4,44,82,016/- for the period July 2003 to March 2006 was contested successfully by the applicant, leading to the waiver of pre-deposit of dues and a stay on recovery pending appeal disposal. en-us Wed, 01 Apr 2009 00:00:00 +0530 Fri, 08 Jan 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35138 The Tribunal held that the activities undertaken by the applicant at Bhilai Steel Plant did not fall under "Cargo Handling Services" as argued by the tax authorities. The primary activity of processing slag to separate scrap was considered the main focus, with loading and unloading activities deemed as incidental. Consequently, the demand for service tax amounting to Rs. 4,44,82,016/- for the period July 2003 to March 2006 was contested successfully by the applicant, leading to the waiver of pre-deposit of dues and a stay on recovery pending appeal disposal. Case-Laws Service Tax Wed, 01 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35138