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2019 (4) TMI 1691 - AT - Service TaxClassification of services - Cargo Handling services or Business Auxiliary services? - loading/unloading/handling and transportation of reels/reams/bundles/pallets/loose broke/machine stage re pulp in trailer/truck to the godown within the mill premises - HELD THAT:- The nature of their activities as per the agreement clearly demonstrates that the appellant was undertaking the movement of materials from one place to another within the factory of the manufacturer and into their godown. The material handling within the factory not being in the nature of cargo cannot be considered as cargo handling service - reliance placed in the case of JAI RAM YADAV VERSUS CCE, CHANDIGARH-II [2015 (12) TMI 327 - CESTAT NEW DELHI]. Since the entire agreement was for movement of goods within the factory, we find that there is no evidence that the appellant has actually handled cargo outside the factory of the manufacturer. They have indeed handled material and movement of material within the factory does not amount to cargo handling and it is only material handling. Therefore, no service can be charged - impugned order needs to be set aside. Appeal allowed - decided in favor of appellant.
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