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2018 (11) TMI 85 - AT - Service TaxCargo Handling service - mining of coal which are provided to various organisations including the National Thermal Power Corporation Ltd (NTPC) - loading charges - Held that:- The sale of coal has not taken place at the time the loading takes place. The sale takes place after loading is completed. In other words, the coal continues to be owned by the respondent herein at the time of handling of the coal. Therefore, there is no client to whom the service has been rendered by the respondent herein. The invoices raised by the respondent on NTPC show very clearly that the coal handling charges which they charge from NTPC is only an additional element in the cost of coal for delivering the coal as per the convenience of NTPC. Therefore, they have also paid VAT on the full cost of coal including the loading charges - there is no case to charge service tax on cargo handling services for loading charges collected by the respondent from NTPC - demand set aside. Appeal dismissed - decided against appellant.
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