The case involved a dispute over the classification of services ...

Goods Transport by Rail Not Classified as Tangible Goods Supply; Appeal Allowed, Tax Demands Dismissed as Time-Barred.

August 14, 2024

Case Laws Service Tax AT

The case involved a dispute over the classification of services as either Supply of Tangible Goods Service or not, regarding the activity of allowing clients to use railway rakes for goods transportation. It was held that the appellant lacked control over the rakes once handed to Indian Railways, making the service received by clients from Railways "Transportation of goods by Rail," not a supply of tangible goods service. The possession and control of the rakes by Indian Railways, not the appellant, precluded the activity from being taxable. The dispute period from 2008-09 to 2009-10 was deemed time-barred, with no fresh material supporting tax evasion. The demands were set aside on both merit and limitation grounds, and the appeal was allowed by CESTAT.

View Source

← Previous Next →

The case involved a dispute over the classification of services ...

Goods Transport by Rail Not Classified as Tangible Goods Supply; Appeal Allowed, Tax Demands Dismissed as Time-Barred.

August 14, 2024

Case Laws Service Tax AT

You may also like:

Classification of service - providing chartered flights to various organization - to be classified under Transport of Passenger by Air Service or supply of tangible...

Classification of services - supply of tangible goods for use or work of transportation of concrete for its customers? - the appellant’s service is correctly...

Demand of service tax - GTA - it is settled that the goods for the purpose of Goods Transport Agency service should be qualified as "goods‟ in terms of definition...

E-way Rules - scope of the expressions ‘transported by railways’, ‘transportation of goods by railways’, ‘transport of goods by rail’ and ‘movement of goods by rail’ -...

Taxability of services provided without issuance of 'consignment note' under 'goods transport agency' service category on reverse charge basis was examined. It was held...

Good Transport Agency - demand of service tax - When consignment notes are not issued by the operator they cannot be considered as a "Goods Transport Agency" - AT

Levy of Service Tax - GTA Services - goods are transported by rail - Merely because the appellant had to use the rail transportation in certain occasions, it cannot be...

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

Levy of service tax - The appellate tribunal addressed various issues raised by the appellant concerning service tax demands and CENVAT credit disallowances. They found...

Demand of service tax on GTA service - Transporting of sugarcane - fortnightly bills cannot be held to be consignment notes, in which case transporters cannot be called...

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

Mandatory penalty u/s 114A of the Customs Act, 1962 not imposed - imported goods as “Polyester Bed Sheet”- mis-classified the impugned goods - The case involves a...

GTA - transportation of goods - whether sale is not mandatory in relation to the word “goods” for purpose of levy of service tax? - The Tribunal determined that the...

SCN was issued to demand under the category of Transport of goods by air service - demand was confirmed under the category of Cargo handling service - demand set aside - AT

Classification of services - intermediary between the truck owners and goods transportation agencies - The applicant arranges trucks to the goods transport agency and...

Quick Updates: