https://www.taxtmi.com/highlights?id=84705 Appellant provided services of loading, unloading, shifting, and transportation of iron ore under separate contracts. CESTAT held it was a composite service for transportation, not cargo handling. Loading/unloading activities were incidental, contract couldn't be artificially divided. For 2010-11 to 2011-12, goods were exported, so demand set aside. For extended period, demand time-barred as no suppression of facts by appellant who believed no service tax payable. Appeal allowed, demand unsustainable. en-us Thu, 09 Jan 2025 07:46:06 +0530 Thu, 09 Jan 2025 07:46:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84705 Appellant provided services of loading, unloading, shifting, and transportation of iron ore under separate contracts. CESTAT held it was a composite service for transportation, not cargo handling. Loading/unloading activities were incidental, contract couldn't be artificially divided. For 2010-11 to 2011-12, goods were exported, so demand set aside. For extended period, demand time-barred as no suppression of facts by appellant who believed no service tax payable. Appeal allowed, demand unsustainable. Highlights Service Tax Thu, 09 Jan 2025 07:46:06 +0530 https://www.taxtmi.com/highlights?id=84705