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Service Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Cargo Handling Service or not - The mere supply of men and ...


Supply of Men and Materials in Factory Not Cargo Handling Service u/s 65(23) of Service Tax Law.

December 19, 2018

Case Laws     Service Tax     AT

Cargo Handling Service or not - The mere supply of men and materials per se coupled with the scope of work which limited to the work assigned by M/s. CCCL inside the factory premises, cannot be considered to be a service u/s 65(23).

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