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Service Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Classification of taxable serivce - the activities of loading, ...

Case Laws     Service Tax

December 1, 2016

Classification of taxable serivce - the activities of loading, unloading of cargo from the local warehouse to the trucks as also at the premises of dealers or godown - not falling under the cargo handling service category - AT

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  10. Cargo Handling or (GTA) service - In any transportation, loading and unloading is incidental and, therefore, the predominant and essential nature of service is...

  11. Classification of services - work contract for transportation of coal from mining area - the activity of loading/ unloading mechanically or otherwise is in our view, is...

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