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2018 (5) TMI 220 - AT - Service TaxClassification of services - appellant had made transport expenses for transportation of levy sugar, press mud and for export of sugar - Goods Transport Agency service or Clearing and Forwarding Agent Service? - Held that: - for transporting the goods, the transporters did not issue any consignment note s as provided under Rule 4B of Service Tax Rules, 1994 - Further, it is not the case of Revenue that being the agents of the appellant, such transporters have delivered the goods at the customer’s place, under the instructions of the appellant. The services provided by the transporters to the appellant should appropriately be classifiable under ‘Clearing and Forwarding Agent Service’ and not under ‘GTA service’ - appeal allowed - decided in favor of appellant.
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