https://www.taxtmi.com/caselaws?id=466597 Where loading and unloading were incidental to movement of coal and ash, the activity was correctly characterised as transportation rather than cargo handling; accordingly the tax demand of Rs. 18,41,89,060 classified as cargo handling was set aside. Because transportation is the principal service, any tax liability (if attracted) falls on the service recipient under the reverse charge mechanism, not on the transporter; no penalty is imposable on the appellant and the remaining 85% penalty was waived. en-us Fri, 27 Sep 2024 00:00:00 +0530 Fri, 13 Feb 2026 19:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466597 Where loading and unloading were incidental to movement of coal and ash, the activity was correctly characterised as transportation rather than cargo handling; accordingly the tax demand of Rs. 18,41,89,060 classified as cargo handling was set aside. Because transportation is the principal service, any tax liability (if attracted) falls on the service recipient under the reverse charge mechanism, not on the transporter; no penalty is imposable on the appellant and the remaining 85% penalty was waived. Case-Laws Service Tax Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466597