Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

GTA or C&F Agent - Initial service of temporary storage of the ...

Case Laws     Service Tax

March 11, 2014

GTA or C&F Agent - Initial service of temporary storage of the vehicles at or near railway sidings, which is eventually for a few days subject to availability of the rail rakes, will not render the appellant to fall under the category of ‘Clearing & Forwarding Agent' - AT

View Source

 


 

You may also like:

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

  2. CENVAT Credit - input services - Services of GTA outward for transport of gold - On going through the relevant invoice of service, the service is not for GTA but it is...

  3. Hiring of vehicle to another GTA - there is no provision in the law barring person being a GTA from renting the vehicle to another GTA - the services provided as a GTA...

  4. Stay application - applicant had undertaken the activity for railway line at railway siding - siding is a part of railway - Railways are not covered under the...

  5. Levy of service tax - construction of Railway siding for private parties - Even the inclusive definition of the term ‘railway’ is taken from the Railway Act, the...

  6. The transportation of coal (minerals) within a mining area, such as from the mining pit head or coal stockyard to the railway siding or beneficiation plant, for a...

  7. CESTAT New Delhi ruled on the classification of service regarding transportation of coal from mining areas to railway sidings. The issue was whether it falls u/s 'mining...

  8. Valuation - Composite services - GTA Services on reverse charge basis - non-inclusion of various expenses in the taxable value - The Tribunal found that the services...

  9. GTA Service - Mere transportation of goods by motor vehicles is not service provided by GTA and that as required under Rule 4B of Service Tax Rules, if consignment note...

  10. Activity of loading of coal from Railway siding into Railway wagons making use of Pay Loader - Any activity incidental to freight of cargo is liable to be taxed under...

  11. Exemption from service tax - no differentiation made on Government and Non-Government railway for providing exemption – exemption available on Construction of railway...

  12. Denial of Duty exemption under notification no.6/2002-CE - on account of hilly area between the water source and the water treatment plant, the water had to be carried...

  13. The applicant is required to pay GST on the charges paid to Indian Railways for various services received, as the applicant is the recipient of these services from...

  14. Classification of service - service with reference to loading, unloading, transportation, storage of cargo - service tax not payable under Clearing and forwarding agent service.

  15. Classification of Services - Though they have been entrusted with the responsibility of receiving the goods at railway siding and storing the same in the godown as also...

 

Quick Updates:Latest Updates