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2015 (9) TMI 424 - HC - Service TaxNature of service - Whether every service rendered in mining area would have to be classified under "Mining Service" or it has to be classified according to its scope and nature of the work? - Whether the service as defined in the scope of the contract could be more appropriately classifiable under "Cargo Handling Services"? - Whether the Tribunal was right in holding that the limestone and rejects are not goods? - Held that:- while this Court is not inclined to deal with the matter, while disposing off the present appeal as not maintainable, is inclined to grant liberty to the appellant/department to pursue the matter before the Supreme Court, if so advised. - this appeal is disposed of with liberty to the appellant/department to move before the Supreme Court, if so advised - appeal dismissed - decided against the revenue.
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