https://www.taxtmi.com/caselaws?id=795561 Transportation and distribution of newspapers from the printing press to designated centres, with incidental loading and unloading, falls within services by way of transportation of goods by road under the Negative List. Where the agreement's primary object is transportation and distribution using owned or hired vehicles, ancillary loading and unloading do not convert the composite activity into taxable Cargo Handling Service. The activity is therefore covered by the Negative List under the Finance Act, 1994, and does not attract service tax. en-us Wed, 03 Jun 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795561 Transportation and distribution of newspapers from the printing press to designated centres, with incidental loading and unloading, falls within services by way of transportation of goods by road under the Negative List. Where the agreement's primary object is transportation and distribution using owned or hired vehicles, ancillary loading and unloading do not convert the composite activity into taxable Cargo Handling Service. The activity is therefore covered by the Negative List under the Finance Act, 1994, and does not attract service tax. Case-Laws Service Tax Wed, 03 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795561