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2018 (7) TMI 1786 - AT - Service TaxClassification of Services - Composite contract - respondents were engaged in transport of coal within the mining area and loading and unloading were ancillary to the same - GTA Services or mining services? - CBEC’s Circular No.186/5/2015-ST dated 05.10.2015 - Held that:- The Revenue could not satisfactorily establish that the transactions in the present appeal are not covered by the said clarification dated 05.10.2015 issued by CBEC. Further, Revenue did not contradict the finding of the original authority that same service has been subjected to payment of service tax treating the same as GTA Service - Appeal dismissed - decided against Revenue.
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