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2013 (11) TMI 712 - AT - Service TaxValuation - inclusion of reimbursement of expenses - Storage & Warehousing - Cargo Handling Services - CBE & C vide Circular no. B-11/1/2002-TRU - Held that:- In case where the Cargo Handling Service and transportation services are rendered, and if in the bills raised for the services rendered, transportation is shown separately (on actual basis, verifiable by documentary evidence), the tax would be leviable only on the Cargo Handling Charges. This clarification issued by the Board applies even to the facts of the present appeal. Since the appellant has discharged the Service Tax liability on both these services, the question of leviability of Service Tax on whole amount under one taxable service of Cargo Handling is not sustainable in law - Decided in favour of assessee.
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