2011 (4) TMI 851

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..... ertaking the activity of loading or unloading of cargo would not be liable to the service tax as “cargo handling agency”- Held that:- Once the activity itself has been held not leviable to service tax and the assessees having paid at the insistence of the department, they are entitled to credit of tax paid by them - Decided in favour of assessee. - ST/S/32/2011 and ST/41/2011, E/34/2011 - - - Dat .....

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..... rgo would not be liable to the service tax as cargo handling agency . In this case, the demand has been raised on the ground that what was rendered was cargo handling service by the individuals and credit was inadmissible as it was taken without any prescribed documents. Once the activity itself has been held not leviable to service tax and the assessees having paid at the insistence of the depar .....

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