https://www.taxtmi.com/caselaws?id=790995 Cargo handling services rendered in relation to agricultural produce were treated as exempt from service tax under Notification No. 10/2002-ST because the invoices and records showed handling of commodities such as onion, grapes and spices, and the Department produced no contrary material to disprove the exemption claim. The related service tax demand was therefore deleted. Penalty under section 77 of the Finance Act, 1994 was also waived in view of subsequent registration and overall compliance, while the renting-related liability remained undisturbed. en-us Wed, 28 Jan 2026 00:00:00 +0530 Mon, 04 May 2026 10:51:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790995 Cargo handling services rendered in relation to agricultural produce were treated as exempt from service tax under Notification No. 10/2002-ST because the invoices and records showed handling of commodities such as onion, grapes and spices, and the Department produced no contrary material to disprove the exemption claim. The related service tax demand was therefore deleted. Penalty under section 77 of the Finance Act, 1994 was also waived in view of subsequent registration and overall compliance, while the renting-related liability remained undisturbed. Case-Laws Service Tax Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790995