Appellant's 'Cargo Handling Service' Activities Cannot Be Combined for Service Tax Imposition, Court Rules.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Cargo Handling service - clubbing all the activities undertaken by the appellant under ‘Cargo Handling Service’ and levying service tax under the said category cannot be sustained in law. - AT....