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2017 (1) TMI 1605 - AT - Service TaxClassification of services - transportation charges received by the appellants from SECFL for transportation of coal from coal face to railway siding/ yard within mining area - whether classified under the head GTA Services or under the head Mining services? - Held that:- The GTA Service received by SECFL was subjected to tax at the recipient end. Declaration along with details of payment of such tax by SECFL has been placed on record - Reliance was placed in the case of M/S. ARJUNA CARRIERS PVT. LTD. VERSUS C.S.T., RAIPUR [2014 (11) TMI 1048 - CESTAT NEW DELHI], where it was held that Mere handling of coal and movement of said goods from railway wagon to the site of thermal power station through the motor vehicle or any other means of transportation involved in such handling would not constitute Cargo Handling Service and will be considered as GTA services - appeal allowed - decided in favor of appellant.
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