https://www.taxtmi.com/caselaws?id=465922 Whether the services constituted cargo handling or transportation: the tribunal applied precedent and found the contracts were essentially for transportation with incidental loading/unloading; separate rate entries indicated divisible obligations, so loading/unloading (chargeable under cargo handling headings) could be distinguished from transportation (not leviable on the appellant). Outcome: demand for service tax on transportation charges was held unsustainable. Limitation: the tribunal found the demand in one appeal wholly time-barred and in the other partly time-barred under the normal limitation period. Outcome: impugned orders set aside and appeal allowed. en-us Fri, 17 Sep 2021 00:00:00 +0530 Thu, 15 Jan 2026 18:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465922 Whether the services constituted cargo handling or transportation: the tribunal applied precedent and found the contracts were essentially for transportation with incidental loading/unloading; separate rate entries indicated divisible obligations, so loading/unloading (chargeable under cargo handling headings) could be distinguished from transportation (not leviable on the appellant). Outcome: demand for service tax on transportation charges was held unsustainable. Limitation: the tribunal found the demand in one appeal wholly time-barred and in the other partly time-barred under the normal limitation period. Outcome: impugned orders set aside and appeal allowed. Case-Laws Service Tax Fri, 17 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465922