Home Highlights March 2014 Year 2014 This

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

2. Cargo Handling Service - Composite services of shifting/transportation of materials - GTA Services - loading and unloading is ancillary to the main activity - prima...

3. Classification of services - cargo handling services or GTA? - The service rendered by the Appellant to M/s SSTAPL as a sub-contractor as well as M/s JSL directly, was...

4. GTA service or Cargo handling service - there were two separate contracts for handling and transportation and stevedoring - value cannot be clubbed - AT

5. Classification of services - GTA or cargo handling service - The contract in dispute in the instant case is essentially for the transportation of goods which...

6. Classification of services - GTA Service or Cargo Handling service? - the definition cannot be interpreted to mean that if a transporter who transports goods for 460 KM...

7. 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...

8. Classification of service - the transportation of the ores located at different locations within the mining area would not fall within the definition of ‘Cargo Handling services’.

9. Classification of services - Cargo Handling Service or not - Only because of same containers were transported by sea in the vessel by other service provider and payment...

10. Demand of service tax and Penalty u/s 78 of FA - Classification of services - Cargo Handling Service/Business Auxiliary Service, or not - It is noticed that the...

11. Cargo handling service - activity undertaken similar to the activity undertaken by the appellants comes under the cargo handling service and not under transportation of goods - AT

12. Cargo Handling Services - Mining services - Although the transportation is one of the link of the contracts, but it does not constitute the essence of the contracts, and...

13. Service tax liability assessed on various services provided/received by the appellant. Regarding director sitting fees, demand upheld along with interest, no penalty...

14. GTA - transportation services rendered by other transporters as sub-contractors - Consignment note' for the transportation service, it is held that the Appellant is not...

15. 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...