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2018 (6) TMI 1524 - AT - Service TaxClassification of services - shifting of iron ore to the place where crusher was located and to load it - moving of the crushed ore from the crusher to the stacking area within the mines - classified under Cargo Handling Service or not? - Held that:- The activity undertaken by the appellant and covered by both the contracts executed with RSMML, pertain to movement of mined ore to the crushing area where the ores are crushed for the purpose of concentrating. After the crushing, the minerals are further transported within the mines to a different area. It has been argued that the activity undertaken does not fall under the definition of ‘Cargo Handling Service’ which essentially deals with loading, unloading and packing and unpacking of cargo - the classification of the activity under ‘Cargo Handling Service’ is not proper. The matter is required to be remanded to the adjudicating authority to re-determine the classification and the levy of service tax - appeal is allowed by way of remand.
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