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2009 (3) TMI 141 - CESTAT, KOLKATABusiness Auxiliary Service - The present dispute relates to period 1-10-2003 to 9-9-2004 & and 10-9-2004 to 15-6-2005. For the earlier period, the department wants to charge the appellants under the category of cargo handling services and for the later period, the department wants to charge the appellants under the category of business auxiliary services as well as the cargo handling charges – held that - some of the activities undertaken are for transportation of coal inside the mining area etc. and hence, the amount for the same cannot be charged to service tax under the category of cargo handling service. However, on the other hand, for the activity of loading and unloading of coal for movement outside the mining area, the service tax is payable under cargo handling service
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