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 June 2018 Year 2018 This

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


Goods Relocation in Factory Not Classified as Cargo Handling Services for Tax Purposes, Lacks Transportation Element.

June 9, 2018

Case Laws     Service Tax     AT

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

View Source

 


 

You may also like:

  1. 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...

  2. Cargo Handling Services - moving of goods within the factory cannot be brought within the definition of “Cargo and Cargo Handling Service”

  3. 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...

  4. CESTAT determined two distinct service classifications under separate agreements with CONCOR. Under the first agreement for terminal handling, the service was classified...

  5. Classification of services - Cargo Handling Service or not - Only because of same containers were transported by sea in the vessel by other service provider and payment...

  6. Classification of services - cargo handling services or GTA? - The service rendered by the Appellant to M/s SSTAPL as a sub-contractor as well as M/s JSL directly, was...

  7. Demand of service tax and Penalty u/s 78 of FA - Classification of services - Cargo Handling Service/Business Auxiliary Service, or not - It is noticed that the...

  8. If the bill amount indicates cargo handling service separately and transportation separately on actuals basis, then the Service Tax liability can be levied on cargo...

  9. Cargo handling service or manpower supply service was the central issue. The demand raised for service tax on 'cargo handling service' was held unsustainable as the...

  10. Levy of Service Tax - Cargo Handling Services - there are no merit in the argument of Revenue that the activity of Cargo Handling in the Container Freight Station is...

  11. CENVAT Credit - when it is undisputed that revenue is collecting service tax from the appellant under cargo handling services and having not re-classified the services,...

  12. Cenvat Credit - input services or not - dredging services - nexus with the output services i.e. Port service and Cargo handling services or not -there is absolutely no...

  13. 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

  14. 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...

  15. Cargo Handling Service – Demand of Service Tax - any services provided within the factory premises would not come under the definition of Cargo Handling Services. - AT

 

Quick Updates:Latest Updates