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2019 (5) TMI 258 - AT - Service TaxDemand of service tax - transportation activities which is being conducted by the appellant through their H&T Contractor - HELD THAT:- Revenue cannot split the cargo handling services into transport services and other services while vivisecting the contract entered by the appellant with H&T contractor M/s Durgesh Shukla, for charging service tax under GST category on the RCM basis - CBEC itself vide their Circular dated 8.1.2002 has clarified that for storage, warehousing keeper is required to pay tax under the category of cargo handling services only. Thus, it cannot be held that providing the cargo handling service in which the transportation of goods is also an ancillary activity, can be vivisected into transportation service and other services, such as loading and unloading of the goods, in this case agricultural produce. Appeal allowed - decided in favor of appellant.
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