https://www.taxtmi.com/caselaws?id=790757 Removal, loading, transportation and dumping of fly ash and economizer ash from factory premises was held to be predominantly transport of waste material, not cargo handling service. The waste was collected directly by tippers or trucks from below boilers and carried to dumping pits or deserted mines, so it did not answer the ordinary meaning of cargo. Incidental references to loading, unloading or handling in the contract did not change the true character of the activity. The demand for tax was therefore unsustainable. en-us Tue, 24 Mar 2026 00:00:00 +0530 Thu, 30 Apr 2026 07:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790757 Removal, loading, transportation and dumping of fly ash and economizer ash from factory premises was held to be predominantly transport of waste material, not cargo handling service. The waste was collected directly by tippers or trucks from below boilers and carried to dumping pits or deserted mines, so it did not answer the ordinary meaning of cargo. Incidental references to loading, unloading or handling in the contract did not change the true character of the activity. The demand for tax was therefore unsustainable. Case-Laws Service Tax Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790757