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Service Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Classification of service - Cargo Handling Services - process ...

Case Laws     Service Tax

October 16, 2013

Classification of service - Cargo Handling Services - process right from mine stage to formation of limestone gitties - composite services - essential character - the activity is falling under BAS taxable w.e.f. 16.6.2005 - AT

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  2. Classification of service - Cargo Handling Service or otherwise? - activity of transportation of the minerals from the mine’s pithead to the railway siding (part of the...

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  10. If the bill amount indicates cargo handling service separately and transportation separately on actuals basis, then the Service Tax liability can be levied on cargo...

  11. GTA service or Cargo Handling Service - transportation of iron ore - Rate is including of loading and unloading from wagon - prima facie it is not cargo handling service - AT

  12. Cargo Handling Services - agricultural produce - raw sugar is a product which has undergone processing - the benefit of exemption is not extendable to raw sugar. Thus,...

  13. Classification of services - Material movement of goods within the factory premises do not qualify as cargo and any such handling or shifting of material does not amount...

  14. Classification of Services - If the goods are moved out of the factory or into the factory they meet the definition of “cargo” and the activities of handling it is...

  15. Cargo handling service - shifting of minerals from pithead to a specified area located within the mines and also removing over burden at mining sites to other location...

 

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