2015 (11) TMI 1797 - SCH - Service Tax

Classification of services - Cargo Handling Service or not - HELD THAT - The issue decided in the case of ITW INDIA LTD. VERSUS COMMISSIONER 2016 (2) TMI 845 - SC ORDER where the cases remitted back to the CESTAT with a request to the President, CESTAT, to constitute a Larger Bench for deciding the issue involved. Appeal allowed by way of remand.

Summary

The Supreme Court condoned the delay and disposed of the Civil Appeal in the same terms as a previous case involving M/s. ITW India Limited v. Commissioner of Central Excise & Customs-II. The judgment was delivered by Mr. H.L. Dattu and Mr. Amitava Roy, JJ.