2016 (7) TMI 994

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....erjee, C.A. Present for the Respondent: Shri.Amresh Jain, D.R. ORDER The appellant herein is registered with Service Tax Department under the category of goods transport agency service.  However, the Department has classified the service under the head Cargo Handling Service and confirmed the service tax demand of Rs. 2,30,78,996/- in the adjudication order in respect of all the case....

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....Jain, ld. D.R appearing for the Revenue reiterates the findings recorded in the impugned order and further submits that the contract entered into between the appellant and the service recipient clearly reflects that the services are confirming to the definition of cargo handling service.  He further submits that the issue is covered by the decision of this Tribunal in the case of Nizamsingh C....