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2019 (7) TMI 1704 - CESTAT KOLKATALevy of Service Tax - Cargo Handling Services - assessee has rendered the services in the nature of excavation and extraction of ores, providing machines incl. tippers on rent, site formation and demolition services and transportation of rejects for removal thereof - HELD THAT:- The services provided by the assessee were not taxable during the period in dispute inasmuch as the said services have been brought within the purview of taxation under the category of Supply of Tangible Goods service w.e.f. 16-5-2008, Site Formation & Clearance Services w.e.f. 16-6-2005, etc. The services provided by assessee for removal of rejects after excavation cannot be said to be loading/unloading of cargo so as to classify them in Cargo Handling Services. The Ld. Commissioner has rightly held that the demand proposed in the SCN under the head Cargo Handling Services is legally not sustainable - Appeal dismissed - decided against Revenue.
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