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2019 (10) TMI 888 - CESTAT KOLKATAClassification of goods - Cargo Handling Services or not - loading and transportation of coal from Quarry Beds/Coal Handling Plants/Surface Stock to different destinations within the mines - HELD THAT:- The conclusions of the Ld. Commissioner (Appeals) that under the contract the Appellant is to transport coal by Tipper for short distances within the mines including loading, hence, it is taxable under “Cargo Handling Service”, cannot be countenanced. Under Sec. 65(105)(zzp) read with Sec.65(50a) and Sec. 65(50b) of the Finance Act, 1994, the requirement of provisioning of taxable service to any person by a “Goods Transport Agency” in relation to transport of goods by road in a goods carriage stands satisfied in this case and transport for long or short distances is not the relevant criterion for classification under the category of “Goods Transport Services.” Appeal allowed - decided in favor of appellant.
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