https://www.taxtmi.com/caselaws?id=754849 CESTAT Ahmedabad ruled that transportation of coal from railway siding to factory and coal ash to quarry constitutes goods transport service rather than cargo handling service. The tribunal examined consignment notes and contract terms showing transportation charges of Rs. 44 per MT with incidental unloading at Rs. 15 per ton. Since transportation was the predominant activity with other services being incidental, tax liability rested with service recipient JK Paper Ltd, not the appellant. Appeal allowed and impugned orders set aside. en-us Mon, 01 Jul 2024 00:00:00 +0530 Tue, 02 Jul 2024 07:50:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754849 CESTAT Ahmedabad ruled that transportation of coal from railway siding to factory and coal ash to quarry constitutes goods transport service rather than cargo handling service. The tribunal examined consignment notes and contract terms showing transportation charges of Rs. 44 per MT with incidental unloading at Rs. 15 per ton. Since transportation was the predominant activity with other services being incidental, tax liability rested with service recipient JK Paper Ltd, not the appellant. Appeal allowed and impugned orders set aside. Case-Laws Service Tax Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754849