https://www.taxtmi.com/caselaws?id=789080 Loading of cut iron goods onto trucks for onward transport to buyers was treated as Cargo Handling Service on the facts found, including for the period before the 2008 amendment, because the goods were intended as cargo for immediate transport. The Service Tax demand was therefore sustained on merits. Penalty, however, was waived on the basis of reasonable cause and bona fide belief, as the assessee was already registered for road transport services and the surrounding circumstances supported non-payment without wilful default. The penalties under Sections 77 and 78 were consequently set aside. en-us Wed, 01 Apr 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789080 Loading of cut iron goods onto trucks for onward transport to buyers was treated as Cargo Handling Service on the facts found, including for the period before the 2008 amendment, because the goods were intended as cargo for immediate transport. The Service Tax demand was therefore sustained on merits. Penalty, however, was waived on the basis of reasonable cause and bona fide belief, as the assessee was already registered for road transport services and the surrounding circumstances supported non-payment without wilful default. The penalties under Sections 77 and 78 were consequently set aside. Case-Laws Service Tax Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789080