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Service Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

The Contract entered for the purpose of packing, loading and ...


Supreme Court Rules Packing and Loading Contract Not Cargo Handling Service, Conditions Not Fulfilled.

April 27, 2016

Case Laws     Service Tax     SC

The Contract entered for the purpose of packing, loading and unloading etc. of the goods, for which labour was supplied by the assessee to M/s Birla Corporation Ltd. cannot be held as Cargo Handling Service as the two conditions are not satisfied - SC

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