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2022 (8) TMI 470 - AT - Service TaxClassification of services - activity of loading, transportation and unloading of coal from one point to another point within the mining area - to be classified under transport of goods by road service or under cargo handling service? - HELD THAT:- This issue has been decided by a Division Bench of the Tribunal in SINGH TRANSPORTERS VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIPUR [2012 (7) TMI 566 - CESTAT, NEW DELHI] and it has been held that the activity would not fall within the definition of “cargo handling service”. Appeal allowed - decided in favor of appellant.
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