Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (11) TMI 612 - CESTAT, MUMBAIWaiver of pre-deposit - Service Tax demands - appellant was running a container freight station and was functioning as custodian of the bonded warehouses under the provisions of the Customs Act - In respect of unclear cargo, they had undertaken auction of the goods - The demand of Service Tax is on the income received from the sale of uncleared cargo after meeting the various expenses incurred under the category of "Cargo Handling Services" and "Storage & Warehousing Services" – Held that:- Board Circular No.11/1/2002-TRU dated 01/08/2002 has clarified that Service Tax is not leviable on the activities of the custodian where he auctions abandoned cargo and ST/VAT is paid in respect of that cargo - pre-deposit waived
|