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2018 (8) TMI 1589 - AT - Service TaxClassification of services - Man Power Recruitment Agency service or Cargo Handling Services? - services of loading, unloading storage materials, filing of raw materials in bulk tanks/tankers, inventory ,warehousing, storage, transportation etc. to Hindustan Unilever Ltd. in assessee’s factory. Held that:-The elements which are included within the scope of “Cargo Handling Service” are very much present. It is also seen that there is transportation involved in respect of cargo handled. Godown bulk tanker operations are also contracted to the assessee - there is no infirmity with the conclusions arrived at by both the original and the lower appellate authorities that the activities in of the nature of cargo handling service. For the purpose of ascertaining whether the amounts relating to the surviving demand would be in the nature of reimbursable expenses which would be exigible to service tax liability, the matter is being remanded to the adjudicating authority for the limited purpose of ascertaining and reworking of the tax liability. Extended period of limitation - Held that:- It cannot be disputed that the assessees were discharging their tax liability under Man power Recruitment and Supply Agency Service, which was not objected to by the department till the point of audit - demand beyond the normal period of limitation set aside. Appeal allowed by way of remand.
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