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2017 (3) TMI 656 - AT - Service TaxClassification of services - work relates to unloading of four wheeler wagons of coal and trucks of steam and slack coal and stacking of same or to feed it directly to crusher hopper - whether cargo handling services or maintenance service? - Held that: - the work order is mainly linked with the activity undertaken by the appellant in the factory and in relation to production process. Unloading of coal is only incidental operation in work, that cannot be only reason to categories the work order for taxing under cargo handling service - nature of work done by the appellant did not come in the category of cargo handling service for service tax purpose - demand under the category of cargo handling service set aside - appeal allowed - decided in favor of appellant.
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