2016 (7) TMI 1350 - SCH - Service Tax

Service Tax Cargo handling service - the decision in the case of SB CONSTRUCTION COMPANY Versus UNION OF INDIA 2006 (8) TMI 28 - RAJASTHAN HIGH COURT contested where it was held that Services provided by petitioner such as transporting coal from wagons to thermal power station by conveyor belt and without use of any transportation does not fall under the ambit of cargo handling services - Held that - the decision in the above case upheld - appeal dismissed - decided against appellant.

Summary

The Supreme Court in 2016 (7) TMI 1350 - SC Order, with judges Mr. A.K. Sikri and Mr. Rohinton Fali Nariman, dismissed an appeal citing a previous judgment in Civil Appeal No. 3106 of 2008 titled Deputy Commissioner of Central Excise & Anr. v. Sushil & Company [2016 (42) S.T.R. 625 (S.C.)].