Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 241 - AT - Service TaxDemand of duty – transportation of the goods from pit head to Railway siding within the mining area - classification of services – GTA service – cargo handling services – reverse charge mechanism – Held that: - the decision followed as held in the case Arjuna Carriers P Vt. Ltd. vs. CCE & ST, Raipur vide Final Order No. 54920/2014-Cu(DB) dated 20.11.2014. the appellant’s activity would fall under GTA service – tax discharged by service receiver under reverse charge mechanism is correct – demand of duty dismissed – appeal allowed – decided in favor of appellant.
|