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2019 (4) TMI 30 - AT - Service TaxClassification of services - Cargo Handling Service or not - shifting of boulders from the quarry and transporting the same to crusher units - Held that:- The appellant had not collected any service tax also. The service recipient used the excavators for loading of boulders from the leased out quarry. It is not seen from the statement that the appellants were, in any manner, engaged in the loading or unloading of boulders. The accounts of the service recipient viz., M/s. SRC Projects (P) Ltd. also showed that they had paid hire charges to the appellant - it is very much clear that the activity would not fall under ‘Cargo Handling Service’ and, if at all, it may only be Supply of Tangible Goods Service, which has come into the tax net only with effect from 16.05.2008 - demand of service tax under Cargo Handling Services cannot therefore be sustained. Appeal allowed - decided in favor of appellant.
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