2015 (8) TMI 440 - SCH - Service Tax

Classification of services - cargo handling service for import of goods - transportation by barges from the mother vessel to the jetty onshore - Supreme Court after hearing the parties found no reason to interfere with the udgment and order passed by the Tribunal 2014 (12) TMI 502 - CESTAT MUMBAI , wherein, Tribunal held that when the goods are being transported by the barges from the mother vessel to the jetty onshore, that activity is part of the import transaction of bringing the goods into India from a place outside India. The question of rendering any service in respect of such goods by way of cargo handling or otherwise can take place only after the customs transaction is completed. Therefore, the question of levying to service tax the transportation by barges from the mother vessel to the jetty onshore, would not arise at all since the said activity is part of the import transaction leviable to import duty.

Summary

The Supreme Court in 2015 dismissed the Civil Appeals against the judgment of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. The delay was condoned, and the Attorney General represented the appellant.