Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 791 - AT - Service TaxClassification of services - Cargo Handling Service - Site Formation Services - CBEC through Circular No. 104/07/2008-ST dated 06.08.2008 - Held that: - in the contracts executed by the appellant loading and unloading was incidental and transportation was the essential feature for the contract. The transportation of coal was mostly within the mining area. For the purpose of transportation and loading unloading was undertaken - in the present case transportation of coal was main activity and loading and unloading was incidental to the same. Further there was no activity of packing or unpacking. Therefore, in view of definition of GTA service and Cargo Handling Service and in view of Circular of CBEC dated 06.08.2008, the services rendered by the appellant covered under the above stated show cause notices did not qualified to the definition as Cargo handling Service - Further, the service which was described as site formation service was not in respect of preparation for construction. Therefore, the service which was proposed by Revenue to be covered by Site Formation Service was not eligible to be called Site Formation Service - appeal allowed - decided in favor of appellant.
|