Composite Cargo Handling Service Cannot Be Classified as GTA When Transportation Is Incidental: CESTAT Hyderabad

Sapphire Container Cargo Vs Commissioner of Central Excise & Service Tax (CESTAT Hyderabad) The CESTAT Hyderabad decided two appeals filed against orders confirming service tax demands under the category of Cargo Handling Service. Both appeals involved common facts, the same issue of classification, and identical legal submissions. The first appeal related to the period 2009-10 involving a demand of Rs. 63,84,793, while the second related to 2010-11 involving a demand of Rs. 19,46,747. The combined service tax demand was Rs. 83,31,510. The appellant was engaged in activities connected with...