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2017 (2) TMI 382 - AT - Service TaxClassification of services - services related to godown premises of GPI in relation to handling of Tobacco & Non-tobacco materials and transportation of the same from godown to factory, supply of trained forklift operators at factory and godown, carrying out bright scrap (tobacco leaf) activity including opening of bales, crushing and transferring the bright scrap into bags, weighment and closing of filled bags, etc - whether services classified under cargo handling services or not? - demand of tax, interest and penalty. Held that: - the classification accepted by the appellant has been contested in the said SCN but the said SCN did not give the opportunity to the appellant to putforth his argument on proposed classification of services provided by him. Revenue has prejudged the issue and unilaterally decided the classification which is against the principle of natural justice. Further, the SCN has admitted to demand the Service tax on that component of the assessable value on which Service tax was already paid by service recipient. Therefore, we find that the said SCN is unsustainable - appeal allowed - decided in favor of appellant.
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