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Service tax applicability - under Cargo Handling Services

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..... Service tax applicability - under Cargo Handling Services
Query (Issue) Started By: - RAJENDRA KHANDELWAL Dated:- 1-3-2006 Last Reply Date:- 5-3-2006 Service Tax
Got 1 Reply
Service Tax
As per Notice inviting tender by National Fertilizers Limited(later on termed as "NFL') it has appointed one of our client which is a Proprietory firm as a H&T (Handling and Transportation) Contractor .....

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..... at Rly. Station rack point. As per the tender my client has been advised to quote rates of all operations and for all slabs(even if there is no movement proposed in that slab) as per tender documents. It is also advised that transportation rates should be quoted as per tender document and no Flat rate will be accepted by NFL except for Local Transportation. Movement for the year is also enclosed a .....

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..... longwith the tender form for facilitating the quotation of rates. Please let me know whether the activities shall be covered under Cargo Handling Charges so as to attract the Service Tax. Recently we have received notice from Service Tax Deptt. for payment of services tax specifying Subject as "Information regarding Cargo Hanlding work (Parivahan Theka) done by contractor at Railway Station". Rep .....

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..... ly By Surender Gupta: The Reply: From the query I understood that your client engaged in the activites mentioned in the section 65(23) of the Finance Act, 1994. It engaged in loading / unloading, tranportation betoween the premises of NFL and railway racks, handling of goods at railway yards and other allied activities. Therefore it is falling under the category of Cargo Handling Service.
Dis .....

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..... cussion Forum - Knowledge Sharing .....

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