https://www.taxtmi.com/caselaws?id=782470 CESTAT Bangalore set aside the service tax demands on the appellant under Erection, Commissioning and Installation, Cargo Handling, and GTA services. For erection and commissioning related to construction of a substation for a state electricity entity, the Tribunal held the activity exempt under Notification No. 45/2010-ST with retrospective effect; further demand beyond tax already paid was unsustainable. Alleged cargo handling charges were held to be hamali charges forming part of GTA service, not taxable as Cargo Handling. GTA services were exempt under Notification No. 34/2004-ST as freight per trip was below Rs. 750. Appeal allowed. en-us Fri, 28 Nov 2025 00:00:00 +0530 Mon, 01 Dec 2025 08:50:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782470 CESTAT Bangalore set aside the service tax demands on the appellant under Erection, Commissioning and Installation, Cargo Handling, and GTA services. For erection and commissioning related to construction of a substation for a state electricity entity, the Tribunal held the activity exempt under Notification No. 45/2010-ST with retrospective effect; further demand beyond tax already paid was unsustainable. Alleged cargo handling charges were held to be hamali charges forming part of GTA service, not taxable as Cargo Handling. GTA services were exempt under Notification No. 34/2004-ST as freight per trip was below Rs. 750. Appeal allowed. Case-Laws Service Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782470