https://www.taxtmi.com/caselaws?id=752827 The dominant issue was whether the impugned activities were classifiable as "Cargo Handling Service" for service tax purposes. The tribunal found that even on the revenue's own case the services could not be brought within the statutory scope of cargo handling, and the record reflected departmental uncertainty regarding the correct classification, undermining the revenue's asserted categorisation. Consequently, the challenge to the tribunal's classification finding failed and the appeal was dismissed. en-us Mon, 13 May 2024 00:00:00 +0530 Mon, 29 Dec 2025 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752827 The dominant issue was whether the impugned activities were classifiable as "Cargo Handling Service" for service tax purposes. The tribunal found that even on the revenue's own case the services could not be brought within the statutory scope of cargo handling, and the record reflected departmental uncertainty regarding the correct classification, undermining the revenue's asserted categorisation. Consequently, the challenge to the tribunal's classification finding failed and the appeal was dismissed. Case-Laws Service Tax Mon, 13 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752827