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2015 (11) TMI 1249 - AT - Service TaxWaiver of pre deposit - Business Support Service - Cargo handling service - transportation of export cargo from CFS to port of shipment in relation to exports - Held that:- Appellants are approved by the Commerce Ministry as CFS at Tiruppur by Public Notice No.8/95 dt. 9.5.1995 as container freight terminal. Section 65 of Finance Act covers all cargo handling service of loading, unloading, packing and unpacking of cargo and includes cargo handling services provided for freight station. Section 65 (23) clearly excludes handling of export cargo or passenger baggage or mere transportation of goods. The activities relating to export cargo not chargeable to service tax. Adjudicating authority has not disputed the fact that transportation charges received by the appellant is towards transportation of export cargo from the client from CFS to port of loading. In the present case amount collected towards transportation of export cargo cannot be classifiable under BSS as the appellant is the CFS operator handling of both import and export cargo. Therefore, prima facie appellants have made out a case for total waiver of predeposit. - Stay granted.
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