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    <title>2026 (1) TMI 850 - CESTAT KOLKATA</title>
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    <description>Classification dispute over local short-distance transportation with incidental loading/unloading: reliance on a prior CESTAT precedent that held service tax demands on transportation charges unsustainable, leading to the conclusion that such services do not fall within Cargo Handling Services. Consequently, the appellant was held not liable to pay service tax under Cargo Handling Services and the confirmed demand was dropped, with the appeal allowed and consequential relief granted.</description>
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      <description>Classification dispute over local short-distance transportation with incidental loading/unloading: reliance on a prior CESTAT precedent that held service tax demands on transportation charges unsustainable, leading to the conclusion that such services do not fall within Cargo Handling Services. Consequently, the appellant was held not liable to pay service tax under Cargo Handling Services and the confirmed demand was dropped, with the appeal allowed and consequential relief granted.</description>
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