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2015 (12) TMI 161 - AT - Service TaxDisallowance of CENVAT Credit - GTA service - whether the service for which M/s Hira Industries were paid fell within the scope of GTA service even though the charges recovered pertained not only to transport of goods but also for loading and unloading - Held that:- Commissioner (Appeals) has taken into account the nature of service to arrive at the classification of service as GTA service. - in the given circumstances Commissioner (Appeals) was justified in holding that the said CBEC clarification was squarely applicable to the facts of the present case also and therefore the impugned service was GTA service and not cargo handling service. - No infirmity in impugned order - Decided against Revenue.
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