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2013 (8) TMI 115 - CESTAT NEW DELHIService tax on service of cargo handling - Assessee received payments as sugar loading contractors in respect of loading, unloading and shifting of sugar bags from the floor of the mill house to the godown; and from one godown to another as desired by the employer; and for movement/handling of the goods - Assertion of the assessee that he was just a labourer who was given the responsibility of overall supervision, movement and loading/unloading of the material and in no way performed services as a contractor or a provider of the cargo handling service nor a cargo handling agency. The assessee contended before the appellate authority that the payments received were distributed among fellow labourers, who did the same job – Held that:- Activity of the assessee did not constitute cargo handling service, since there was no loading or unloading from any vehicle or vessel involved – Decided against the Revenue.
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