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2018 (1) TMI 492 - AT - Service TaxClassification of services - Cargo Handling Services - Held that: - Tribunal in the case of Singh Transporters, M/s Sardar Roadlines, Shri Govind Constructions and Jet Construction and Carriers Versus Commissioner of Customs & Service Tax, Raipur and Commissioner of Central Excise, Bhopal [2016 (9) TMI 241 - CESTAT NEW DELHI] has decided the bunch of appeal, wherein the present appellant was also a party. The Tribunal has held that the services provided to M/s. SECL pursuant to the agreement, should not fall under the taxable category of Cargo Handling Service. Supply of tangible goods service - Held that: - the submissions of the appellant regarding payment of tax under the taxable category of Cargo Handling Service has not been discussed by the adjudicating authority - matter should go back to the original authority for a proper fact finding with regard to payment of Service Tax as claimed by the appellant. Appeal allowed in part and part matter on remand.
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