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2018 (6) TMI 587 - AT - Service TaxCargo handling services - transportation of coal in terms of an agreement entered into with M/s.Western Coal Fields - Held that - The activities of the transportation of coal from pithead to railway siding has been held to be an activity falling under GTA service, by the Apex Court in the case of Singh Transporters 2017 (7) TMI 494 - SUPREME COURT - demand set aside - appeal allowed - decided in favor of appellant.
Issues:
Classification of activities for service tax liability under "Cargo handling services" or "transport of goods by road service". Analysis: The appeal challenged an order-in-appeal passed by the Commissioner, upholding a service tax demand on the appellant for transporting coal. The Department contended that the activities conducted by the appellant from 2007-08 to 2011-2012 fell under the category of "Cargo handling services". The appellant argued that the transportation of coal did not qualify as "cargo handling services" based on a Supreme Court ruling in a similar case. The Department defended the impugned order. The Tribunal noted that the transportation of coal from pithead to railway siding was classified as a service falling under "transport of goods by road service" by the Supreme Court in a previous case. The Tribunal referred to specific sections of the Act to support this classification. Relying on the Supreme Court's decision, the Tribunal set aside the impugned order and allowed the appeal of the appellant.
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