2016 (2) TMI 845 - SCH - Service Tax

Cargo Handling Service - Revenue contended that appellant liable for service tax under Cargo Handling Service on the activity of unitisation, straping and packing of goods - Contrary decision by the tribunal on the same issue - Revenue appeal in the case of 2007 (8) TMI 57 - CESTAT, KOLKATA - Held that - CESTAT directed to onstitute a Larger Bench for deciding the issue involved. Since the matters have now become old, we would appreciate if the Larger Bench decides the matters within one year. Needless of mention, the Larger Bench of the CESTAT shall decide all the issues involved.

Summary

The Supreme Court remanded appeals to CESTAT for decision by a Larger Bench due to conflicting views. The cases should be decided within one year by the Larger Bench. The appeals are disposed of.