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2017 (2) TMI 1231 - AT - Service TaxCargo Handling Services - the assessee-Appellants had been mainly providing services of packing of GSSP power manufactured in the factory as per the work order given to them by M/s Bohra Industries Ltd. - The contracts clearly indicate that this was executed for packing of GSSP. Filling, weighing and stitching are part of the packing activity for stacking and shifting of the bags adjunct to loading point - Held that: - an identical issue was decided by the Hon’ble Allahabad High Court in the case of Commissioner of Central Excise vs Manoj Kumar, [2012 (9) TMI 941 - ALLAHABAD HIGH COURT] where it was held that The sugar bags were not to be loaded or unloaded for any movement outside the factory on public roads, on any ships, airplane or trucks for onward movement to any destination. The activities will fall within the meaning of transportation of goods, and would certainly not be included in the definition of 'Cargo Handling Service', which is the service exigible to service tax - appeal allowed - decided in favor of appellant-assessee.
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