St. John CFS Park Pvt. Ltd. Versus Commissioner of Central Excise, Tirunelveli - Service Tax - CESTAT CHENNAI - Tri - CENVAT Credit - Cargo handling service - Held that - When tax is not paid on a service, it has to be considered as an exempted service in view of definition at Rule 2 (e) of CCR 2004 and consequently provisions of Rule 6 will apply in the instant case - Since no service tax is being paid on service relating to export cargo, it has to be considered as exempted service within the................................... Service Tax - Case Laws
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