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Service Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

The activities involved only temporary handling of the goods and ...

Case Laws     Service Tax

June 9, 2018

The activities involved only temporary handling of the goods and shifting them from one place to another within the factory and as such, by no stretch of imagination come under the Cargo Handling Services as no transportation is involved in respect of the services

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  2. The activity of shifting the goods finished and unfinished goods within the factory premises could not come within the definition of cargo handling service... - HC

  3. Classification of Services - If the goods are moved out of the factory or into the factory they meet the definition of “cargo” and the activities of handling it is...

  4. Classification of services - Material movement of goods within the factory premises do not qualify as cargo and any such handling or shifting of material does not amount...

  5. Cargo handling service - activity undertaken similar to the activity undertaken by the appellants comes under the cargo handling service and not under transportation of goods - AT

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  7. In the absence of any evidence produced by revenue that the manpower supplied by respondent carried out any work outside the factory premises it is to be held that the...

  8. Exemption from service tax - Job work - printing of PVC film/ sheets - Manufacturing activity vs Processing of goods - It is to be seen that the activity of production...

  9. CENVAT credit on GTA servuce - Input credit - place of removal - duty paid at specified rate - In this case, the “place of removal” would be the “place of removal” for...

  10. Valuation of goods - Sale through depot - The expressions of “such goods“ and “such other place“ are significant “such goods“ refers to goods of the same kind and...

  11. CENVAT Credit - transfer of unutilized credit, on shifting of factory - Transfer of unutilized credit also denied on the ground that appellants have shifted on inputs...

  12. Cargo handling services - whether the shifting and loading of railway sleepers within the factory premises a service provided by the respondent would be chargeable to...

  13. Cargo handling service - once activity carried out is found to be loading or unloading of cargo such activities is covered by category of cargo handling service - AT

  14. The CESTAT dismissed the Revenue's appeal, ruling that port services qualify as 'place of removal' for availing CENVAT credit on cargo handling services used for...

  15. Removal/ Shifting of goods from the old factory to the proposed factory (adjacent premises) without payment of duty - Confiscation of goods - Finished goods were cleared...

 

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