https://www.taxtmi.com/caselaws?id=447687 The Tribunal allowed the appeal, overturning the decisions of the Assistant Commissioner and the Commissioner (Appeals) that had confirmed the demand for service tax, interest, and penalties against the appellant. The Tribunal found that the Revenue failed to prove that the appellant provided "Cargo Handling Agency Service." It determined that the appellant, as an individual business, was exempt from the service tax, thereby setting aside the impugned order and granting consequential relief to the appellant. en-us Mon, 11 Dec 2023 00:00:00 +0530 Tue, 02 Jan 2024 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447687 The Tribunal allowed the appeal, overturning the decisions of the Assistant Commissioner and the Commissioner (Appeals) that had confirmed the demand for service tax, interest, and penalties against the appellant. The Tribunal found that the Revenue failed to prove that the appellant provided "Cargo Handling Agency Service." It determined that the appellant, as an individual business, was exempt from the service tax, thereby setting aside the impugned order and granting consequential relief to the appellant. Case-Laws Service Tax Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447687