https://www.taxtmi.com/caselaws?id=782829 CESTAT set aside the impugned order in entirety and allowed the appeal. It held that the appellant's activities were classifiable as "Cargo Handling Service" and, being connected with export cargo, were exempt from service tax. Demand under reverse charge on GTA services was rejected as service tax had already been discharged by the transporters, and a second levy would amount to double taxation. Consequently, denial of Cenvat credit on technical grounds was held unsustainable, as the services were valid input services and credit documents proper. Further, transportation within the mining area was held not to fall under "Mining Service." Extended period, interest and penalties were held inapplicable for lack of suppression. en-us Tue, 02 Dec 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782829 CESTAT set aside the impugned order in entirety and allowed the appeal. It held that the appellant's activities were classifiable as "Cargo Handling Service" and, being connected with export cargo, were exempt from service tax. Demand under reverse charge on GTA services was rejected as service tax had already been discharged by the transporters, and a second levy would amount to double taxation. Consequently, denial of Cenvat credit on technical grounds was held unsustainable, as the services were valid input services and credit documents proper. Further, transportation within the mining area was held not to fall under "Mining Service." Extended period, interest and penalties were held inapplicable for lack of suppression. Case-Laws Service Tax Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782829