CESTAT quashes service tax demand and ruled that handling of the container not covered under the taxable activity of cargo handling
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed service tax demand and ruled that handling of the container not covered under the taxable activity of cargo handling. During the period 01.05.2003 to 16.07.2003, the appellant has not paid service tax on the value of services rendered on account…
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