Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (8) TMI 378 - AT - Service TaxCargo handling services- Board’s Circular B-43/1/1997-BRU, dated 06.06.1997- The assessee was custom house agent. The original authority held that the assessee was also engaged in activity of cargo handling in the port premises which was appropriately classifiable as ‘Port Service’ confirmed demand of service tax. The Commissioner (Appeals) relaying upon the Board’s Circular B-43/1/1997-BRU, dated 06.06.1997 held that loading/handling of imported or exported goods, transferred from premises of the exporter, etc. were activities related to CHA Services, and therefore, the cargo handling services undertaken in the port premises were not liable to service tax under ‘Port Services’. In the light of the decision of Konkan Marine Agencies v. CCE 2007 -TMI - 2306 - CESTAT, BANGALORE held that-the appeal filed by the revenue against the impugned order is devoid of merit, thus reject it.
|