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2018 (3) TMI 112 - AT - Service TaxClearing and Forwarding Agency Service - abatement - Whether the service rendered by the appellant is a composite service under C&F Agency Service or whether these are separate services so as to levy service tax separately? Held that: - The name of the consignee is shown as M/s. HUL. Thus the appellant has furnished necessary document before the authorities below to show that HUL has discharged service tax liability on GTA service. In that case the ancillary charges of loading and unloading as well as halting charges which are part and parcel of GTA service cannot be included in C&F Agency service - the loading and unloading charges as well as halting charges have been subject to levy of service tax in GTA services. Appeal allowed - decided in favor of appellant.
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