https://www.taxtmi.com/caselaws?id=786868 Shifting of materials within a factory does not fall within the statutory concept of cargo handling service under the Finance Act, 1994; the tribunal applied the essential character test and precedent distinguishing intra plant movement from cargo destined for external transport, and therefore the service tax demand based on cargo handling was set aside. The tribunal further noted that intra plant transportation charges are subject to the goods transportation agency mechanism under the Service Tax Rules, 1994 as tax borne by the recipient. Appeal allowed and demand quashed for the intra plant activity. en-us Tue, 17 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786868 Shifting of materials within a factory does not fall within the statutory concept of cargo handling service under the Finance Act, 1994; the tribunal applied the essential character test and precedent distinguishing intra plant movement from cargo destined for external transport, and therefore the service tax demand based on cargo handling was set aside. The tribunal further noted that intra plant transportation charges are subject to the goods transportation agency mechanism under the Service Tax Rules, 1994 as tax borne by the recipient. Appeal allowed and demand quashed for the intra plant activity. Case-Laws Service Tax Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786868