https://www.taxtmi.com/caselaws?id=466327 The activity of shifting and transportation within an industrial plant was held not to constitute cargo handling services, so the service tax demand and penalty were set aside and the appeal allowed with consequential relief. The Tribunal applied its earlier final order in favour of the appellant, treating intra-plant movement as outside the scope of cargo handling services and denying taxability for the period under review. The operative effect is quashing of the impugned demand and associated penalties for the same classification reason. en-us Mon, 31 Jul 2023 00:00:00 +0530 Mon, 02 Feb 2026 20:17:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466327 The activity of shifting and transportation within an industrial plant was held not to constitute cargo handling services, so the service tax demand and penalty were set aside and the appeal allowed with consequential relief. The Tribunal applied its earlier final order in favour of the appellant, treating intra-plant movement as outside the scope of cargo handling services and denying taxability for the period under review. The operative effect is quashing of the impugned demand and associated penalties for the same classification reason. Case-Laws Service Tax Mon, 31 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466327