https://www.taxtmi.com/caselaws?id=751683 CESTAT New Delhi held that coal transportation services constitute GTA services rather than cargo handling services. The appellant was engaged to transport coal from one location to another, where loading and unloading were merely incidental activities to the primary transportation function. Since the service recipient had already paid service tax under reverse charge mechanism for transportation services, demanding additional service tax from the appellant by classifying it as cargo handling service was unsustainable. The tribunal set aside the impugned order and allowed the appeal. en-us Mon, 22 Apr 2024 00:00:00 +0530 Tue, 23 Apr 2024 09:12:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751683 CESTAT New Delhi held that coal transportation services constitute GTA services rather than cargo handling services. The appellant was engaged to transport coal from one location to another, where loading and unloading were merely incidental activities to the primary transportation function. Since the service recipient had already paid service tax under reverse charge mechanism for transportation services, demanding additional service tax from the appellant by classifying it as cargo handling service was unsustainable. The tribunal set aside the impugned order and allowed the appeal. Case-Laws Service Tax Mon, 22 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751683