Service Tax Demand Quashed Due to Misclassification of Transportation as Cargo Handling

Mata Dadhimati Transport Vs Commissioner of CGST & Central Excise (CESTAT Kolkata)

The appeal before the CESTAT Kolkata arose from an order confirming demand of service tax along with an equivalent penalty under Section 78 of the Finance Act, 1994. The demand related to activities undertaken by the appellant in connection with transportation and loading of iron ore fines.

The appellant was engaged in two distinct activities for its clients: (i) local transportation (shifting) of iron ore fines from the stockyard to the railway siding over a distance of a

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