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2017 (3) TMI 1021 - AT - Service TaxClassification of service - business of moving personal effects/household goods from one place to another place - GTA service or Cargo handling service? - Dispute is about the period prior to 01.01.2005 - Held that: - The impugned services are appropriately taxable under GTA Service with effect from 01.01.2005 and no tax can be demanded for the period prior to 01.01.2005 under any other entry - There is no doubt that the activity of the appellants during the impugned period has been clarified by CBEC in Circular No. 104/7/2008-ST dated 06.08.2008, as GTA service only - demand set aside - appeal allowed - decided in favor of appellant.
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