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2017 (9) TMI 227 - AT - Service TaxCargo handling services - composite services - appellants were to conduct unloading/stacking of various raw materials from trucks/wagons, by mechanical device as well as manually - Held that: - the Tribunal in the case of CCE, Udaipur Vs. M/s Balaji Builders & Contractors [2017 (8) TMI 903 - CESTAT NEW DELHI] held that loading and shifting of goods etc. within the factory premises is not to be covered under ‘cargo handling service’ as defined under Section 65(23) of Finance Act - the subject demands of service tax against the appellants hereby are set aside - appeal allowed - decided in favor of appellant.
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