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2013 (8) TMI 291 - AT - Service TaxClearing and forwarding (C&F) services - appellant provided services in relation to clearing and forwarding and payments received as ‘contract receipt’ - Held that:- The activity of the appellant is only of forwarding and not clearing and forwarding as decided in CCE, Panchkula vs. Kulcip Medicines (P) Ltd ( 2009 (2) TMI 89 - Punjab and Haryana High Court) - the only activity done by him is (a) providing labour for unloading of the goods at the rail heads, loading into the trucks for transport from rail-head to godown and unloading and stacking of the cement at the godown (b) arranging the dispatch of the goods as per the instructions and maintaining record of receipt and dispatch - the order is not sustainable - the appeal is allowed.
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