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2019 (3) TMI 1646 - AT - Service TaxClassification of services - cargo handling services or goods transport agency services? - activity of the appellants is packing and loading all the goods, transporting them, unloading them and unpacking them - HELD THAT:- The judgment of the Tribunal in the case of DRS Logistics Pvt Ltd [2017 (9) TMI 923 - CESTAT NEW DELHI] is on the same issue and the bench has held that the services rendered by the appellants therein are classifiable as Goods Transport Agency services. All the appeals to the extent they are challenging orders of the adjudicating authority as to the classification of the services under cargo handling services are held as unsustainable and liable to be set aside - Appeal allowed.
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