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 October 2011 Year 2011 This

If stevedoring service is accepted to be a service not provided ...


Clarification Needed on "Port Service" Definition in 1994 Act; Impacts Stevedoring Services and Tax Compliance.

October 13, 2011

Case Laws     Service Tax     AT

If stevedoring service is accepted to be a service not provided by "port" or "other port", the term "port service" defined by 1994 Act shall defeat the purpose of the service tax law.... - AT

View Source

 


 

You may also like:

  1. Classification of services - the job performed by the appellant is loading, unloading of goods at port, cutting of bags, spreading of zola, cleaning of jetty etc. at...

  2. Clarification on doubts related to supply of Information Technology enabled Services (ITeS services).

  3. Clarification on doubts related to supply of Information Technology enabled Services (ITeS services).

  4. Refund of service tax - input services - port services - The rejection of refund claim is with respect to Service Tax paid on Port Services and not Customs House Agent...

  5. Input service or not - dredging service - case of Revenue is that the dredging service is not required by the Appellant for providing the output service and...

  6. Transportation of cargo after its unloading from a vessel, to a place of storage within the port area held to be services ancillary to stevedoring, these services can be...

  7. Turn Key Contract - classification of services - The appellants herein are claiming the classification of their services under the category of ‘Custom House Agents’ and...

  8. Denial of Refund for the services namely, terminal handling charges, documentation charges, bill of lading charges - N/N. 41/2007-ST - the service tax paid by the...

  9. Input service credit availed on CHA services, Port services, GTA services, Courier services and Business Auxiliary Services - in the case of export of goods, the place...

  10. Refund - export of goods - Terminal handling service - the service tax paid by their CHA for providing the CHA service can not be treated as service tax paid under Port...

  11. Export of services - input services - Air Travel Agent Service (ATAS) - input services such as Car hire charges, Insurance charges, Travel expenses and Staff welfare...

  12. Cenvat credit - input services or not - services in relation to fabrication of plant and machinery - any service which is covered under the means part of the definition,...

  13. Eligibility of claiming CENVAT credit for service tax paid on renting immovable property services. The lower authority denied the credit, considering it as a service...

  14. Levy of Service Tax - Design Services or not - The definition of “design services” is very clear and it is wide enough to cover all “design services.” Merely because...

  15. Classification of service - site formation and clearance, excavation and earth moving and demolition service or not - The appellant had merely procured land, paid...

 

Quick Updates:Latest Updates