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2018 (6) TMI 790 - AT - Service TaxClassification of services - transporting Food grains under a contract - appellant submits that their activity were not only restricted to mere transportation of the goods but will also include loading and unloading of the food grains - whether the activity carried out by appellant is covered under the head GTA Service or under the head Cargo Handling Services? - Held that:- The Appellant has been appointed Food grains Transport contractor for transportation of goods from one place to another. The Appellant is engaged in transportation of food grains under the PDS (Public Distribution Scheme). The goods are transported on direction of District Supply officer and are under his control. There is no consignor and consignee in such case - During the transportation stage, the Appellant does not acquire any lien on the goods which is implicit in the issue of a consignment note. The document issued by District Supply Officer conveying the goods transported cannot be construed as a consignment note to render the Appellant to be a ‘goods transport agency.’ Services not covered under GTA services - demand set aside - appeal allowed - decided in favor of appellant.
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