Classification of services - Loading and unloading are ancillary ...

Case Laws Service Tax

April 15, 2019

Classification of services - Loading and unloading are ancillary / intermediate service provided in relation to transportation of goods, and such service would be Goods and Transport Agency Service. It cannot be ‘Cargo Handling service’.

View Source

← Previous Next →

Classification of services - Loading and unloading are ancillary ...

Case Laws Service Tax

April 15, 2019

You may also like:

Cargo Handling Service - Composite services of shifting/transportation of materials - GTA Services - loading and unloading is ancillary to the main activity - prima...

Classification of service - service with reference to loading, unloading, transportation, storage of cargo - service tax not payable under Clearing and forwarding agent service.

Classification of services - loading, transport and unloading of coal from mining - The service provided by the appellants have rightly been classified in the Goods...

Classification of service - it cannot be held that providing the cargo handling service in which the transportation of goods is also an ancillary activity, can be...

Classification of service - Supply of services including transportation, packing, loading, unloading & unpacking - GTA service or not - transport of goods by road - The...

Classification of services - single work order for carrying out the services - Trucking, loading and unloading of dolomite boulders from mines to crusher plant - Haulage...

Classification of services - GTA or cargo handling service - The contract in dispute in the instant case is essentially for the transportation of goods which...

Exemption from GST - services relating to agriculture produce - service of loading and unloading of imported unprocessed ‘toor’ and ‘whole pulses’ and ‘black matpe’ -...

Classification of service - Business Support services or not - The Appellate Tribunal, referring to precedent cases, concluded that GTPL's activity of arranging...

Classification of services - the job performed by the appellant is loading, unloading of goods at port, cutting of bags, spreading of zola, cleaning of jetty etc. at...

Classification of services - GTA Service or Cargo Handling service? - the definition cannot be interpreted to mean that if a transporter who transports goods for 460 KM...

GTA service or Cargo Handling Service - transportation of iron ore - Rate is including of loading and unloading from wagon - prima facie it is not cargo handling service - AT

Classification of service - loading agreement for loading of coal from coal face into tipper trucks - service is not classifiable under mining service - AT

Cargo Handling Service - A commodity becomes a cargo and thereafter only, loading and unloading in a freight terminal becomes a cargo handling service. Further, the...

Valuation - Composite services - GTA Services on reverse charge basis - non-inclusion of various expenses in the taxable value - The Tribunal found that the services...

Quick Updates: