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Service Tax - Highlights / Catch Notes

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Classification of services - GTA or cargo handling service - The ...


Dispute Over Service Classification: Is It Goods Transport Agency or Cargo Handling for Tax Purposes? Key Tax Implications.

July 17, 2020

Case Laws     Service Tax     AT

Classification of services - GTA or cargo handling service - The contract in dispute in the instant case is essentially for the transportation of goods which incidentally involving loading of tipper/unloading of tipper at Railway Track head/Railway Siding which cannot be taxed under the category of Cargo Handling Service simply because rates for loading of tipper at Dump Yard and unloading of tipper at Railway Siding is not provided separately.

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