https://www.taxtmi.com/caselaws?id=466328 Intra-plant shifting and transportation carried out by the taxpayer was held not to constitute cargo handling services; prior Tribunal and High Court decisions were treated as binding precedent, so proceedings were dropped against the taxpayer and the revenue's appeal was dismissed. The legal reasoning emphasises that where the impugned activity falls outside the statutory description of cargo handling services and identical issues have been authoritatively decided in favour of the taxpayer, continuation of proceedings is impermissible; consequence: order upheld and appeal refused. en-us Fri, 04 Aug 2023 00:00:00 +0530 Mon, 02 Feb 2026 20:17:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466328 Intra-plant shifting and transportation carried out by the taxpayer was held not to constitute cargo handling services; prior Tribunal and High Court decisions were treated as binding precedent, so proceedings were dropped against the taxpayer and the revenue's appeal was dismissed. The legal reasoning emphasises that where the impugned activity falls outside the statutory description of cargo handling services and identical issues have been authoritatively decided in favour of the taxpayer, continuation of proceedings is impermissible; consequence: order upheld and appeal refused. Case-Laws Service Tax Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466328