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Service Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Activity of loading/unloading of coal by engaging tippers would ...

Case Laws     Service Tax

June 1, 2015

Activity of loading/unloading of coal by engaging tippers would come within the purview of the "Cargo Handling Service" - The mining of sand from the riverbed would come within the scope of mining service and not under "Cargo Handling Service". - AT

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  11. Cargo handing service - Movement of coal from mine surface to tip head within the mine area. - Mere loading of coal within the mining area does not amount to Cargo Handling Service

  12. Whether loading/Unloading of coal on tippers by pay loaders and manual labor can be taxed under Cargo Handling Services - In the given case there was use of manual labor...

  13. Service tax on service of cargo handling - As per assessee the payments received were distributed among fellow labourers, who did the same job – Activity of the...

  14. Classification of service - loading agreement for loading of coal from coal face into tipper trucks - service is not classifiable under mining service - AT

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