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2014 (8) TMI 228 - CESTAT AHMEDABADWaiver of pre-deposit of Service Tax - Valuation - Cargo Handling Services - inclusion of reimbursement of expenses for the transportation, for execution of oral contract of unloading of coal from the field and transferring the same within the port area and loading in rail wagon - Held that:- appellant herein had separately prepared two bills - one for transportation and other for cargo handling service. It is also undisputed that the appellant has discharged the Service Tax liability under the cargo handling service category on the bills which have been raised by him for cargo handling service, while for transportation, he has not discharged Service Tax liability under the category of cargo handling service - reproduced clarification given by the Board that in 2002 itself, the Board has clarified that if the bill amount indicates cargo handling service separately and transportation separately on actuals basis, then the Service Tax liability can be levied on cargo handling service only - At the same time, the Board’s circular which has issued in 2002 was correctly followed by the appellant herein, raising separate bills for cargo handling service and transportation - appellant has made out a prima case for waiver of pre-deposit of the amounts on limitation at this juncture - Stay granted.
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