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Service Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Demand of duty – transportation of the goods from pit head to ...

Case Laws     Service Tax

September 6, 2016

Demand of duty – transportation of the goods from pit head to Railway siding within the mining area - tax discharged by service receiver under reverse charge mechanism is correct – demand of duty dismissed - AT

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  9. Classification of service - local transportation/shifting charges collected by the Appellant which is inclusive of loading of tipper, transportation upto Railway Track...

  10. 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’.

  11. Cargo handling service - shifting of minerals from pithead to a specified area located within the mines and also removing over burden at mining sites to other location...

  12. 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...

  13. The case involved a dispute over the classification of services as either Supply of Tangible Goods Service or not, regarding the activity of allowing clients to use...

  14. 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...

  15. Levy of penalty u/s 78 of FA - Non-payment of Service Tax - Cargo Handling Services or mining services - the Supreme Court held that the activity would appropriately be...

 

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