Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (5) TMI 803 - AT - Service TaxWaiver of pre-deposit - Cargo Handling Services – Held that:- labelling or re-labelling of containers or repacking from bulk packs to retail packs shall amount to manufacture. As they are deemed manufacturer, as per the special definition, they are incidentally handling the incoming raw materials and the outgoing final products and such activities cannot be treated as cargo handling services, pre-deposit of dues waived
|