https://www.taxtmi.com/caselaws?id=466329 Work orders designated transportation of iron ore as the primary service with rates expressly inclusive of loading, unloading, demurrage and warfarage; loading and unloading from wagons therefore constituted incidental acts to the transportation service and were not separately charged. Applying the incidental-service classification and relying on relevant Tribunal precedent, the activity was held not to qualify as cargo handling service for service tax purposes. Consequentially the impugned demand was set aside and the appeal allowed with attendant relief, if any. en-us Wed, 20 Sep 2023 00:00:00 +0530 Mon, 02 Feb 2026 20:17:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466329 Work orders designated transportation of iron ore as the primary service with rates expressly inclusive of loading, unloading, demurrage and warfarage; loading and unloading from wagons therefore constituted incidental acts to the transportation service and were not separately charged. Applying the incidental-service classification and relying on relevant Tribunal precedent, the activity was held not to qualify as cargo handling service for service tax purposes. Consequentially the impugned demand was set aside and the appeal allowed with attendant relief, if any. Case-Laws Service Tax Wed, 20 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466329