https://www.taxtmi.com/caselaws?id=313165 CESTAT Kolkata held that appellant's composite contract for shifting materials within steel works constituted transportation service as primary activity, with loading/unloading being incidental. Despite appellant paying service tax under cargo handling service category for loading/unloading portions, tribunal ruled service tax was payable only under transportation service on total contract value. Demand for additional service tax under cargo handling service was unsustainable. Appeal allowed, impugned order set aside, and demands for interest and penalty also rejected. en-us Mon, 19 Jun 2023 00:00:00 +0530 Thu, 28 Mar 2024 17:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313165 CESTAT Kolkata held that appellant's composite contract for shifting materials within steel works constituted transportation service as primary activity, with loading/unloading being incidental. Despite appellant paying service tax under cargo handling service category for loading/unloading portions, tribunal ruled service tax was payable only under transportation service on total contract value. Demand for additional service tax under cargo handling service was unsustainable. Appeal allowed, impugned order set aside, and demands for interest and penalty also rejected. Case-Laws Service Tax Mon, 19 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313165