https://www.taxtmi.com/caselaws?id=754304 The CESTAT Kolkata ruled that the appellant's service should be classified as goods transport agency (GTA) service rather than cargo handling or business auxiliary services. The tribunal found that transportation was the principal service, with activities like unloading, guarding, yard management, and loading being incidental to the main transportation function. Despite separate rates being specified for different activities in the work order, the contract was deemed composite and indivisible. The appellant was entitled to GTA service classification benefits, and the service tax demand was set aside. The appeal was allowed. en-us Thu, 20 Jun 2024 00:00:00 +0530 Fri, 21 Jun 2024 08:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754304 The CESTAT Kolkata ruled that the appellant's service should be classified as goods transport agency (GTA) service rather than cargo handling or business auxiliary services. The tribunal found that transportation was the principal service, with activities like unloading, guarding, yard management, and loading being incidental to the main transportation function. Despite separate rates being specified for different activities in the work order, the contract was deemed composite and indivisible. The appellant was entitled to GTA service classification benefits, and the service tax demand was set aside. The appeal was allowed. Case-Laws Service Tax Thu, 20 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754304