Transportation of Newspapers Not Taxable as Cargo Handling as Road Transport Falls Under Negative List

Chuttan Lal Agarwal Vs Commissioner of CGST and Central Excise (CESTAT Delhi) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, examined an appeal challenging an order that had confirmed a demand of service tax, along with interest and penalties, under the category of “Cargo Handling Services” for the financial years 2013-14 and 2014-15. The appellant, a sole proprietor, was engaged in transporting and distributing newspapers printed by Dainik Bhaskar Limited from its printing press to various designated centres. Under an agreement with the newspaper company, ...