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2017 (3) TMI 1154 - AT - Service TaxCargo handling services - unloading of trucks/trailers, stacking them in godown and loading of trucks against delivery challans, maintaining all the records/ registers, formats and submission of daily/ periodical reports in respect of dumps of M/s Binani Cement Limited - whether the services rendered are to be treated as C&F agent service or cargo handling service? - Held that: - the issue is covered in favor of the appellant as per the ratio laid-down in the case of Narottam & Company vs. CCE, Jaipur [2013 (8) TMI 291 - CESTAT NEW DELHI] where it was observed that the appellant only providing the labour for loading of cement at the rail heads, loading into the trucks for transportation to the storage godown of M/s Binani Cement and thereafter unloading at the godown and its stacking and thereafter arranging the dispatch of the cement as per the directions of M/s Binani Cement, that they also maintained a record of the receipt and dispatch, that the activity of the appellant is only of forwarding and not clearing and forwarding and, hence, the same is not taxable - appeal allowed - decided in favor of appellant.
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