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2019 (6) TMI 269 - AT - Service TaxClassification of services - whether the activities rendered by M/s. Ocean Sparkle Ltd. is outward transportation of goods or whether it is merely management of Marine Terminal Facility (MTF)? - HELD THAT:- M/s. Ocean Sparkle Ltd. is engaged to provide mainly Port Operations, Ship Management Services and also manpower supply service at MTF, Karaikal Port. Undisputedly, this MTF is owned by the appellant. So also from the factory gate pipeline is laid upto the MTF for transportation of the final product namely caustic soda to the MTF from where it is transported to Visakhapatnam Port. The appellant has explained in the Show Cause Notice that the activity rendered by M/s. Ocean Sparkle Ltd. is not outward transportation of goods from the factory. There is no discussion with regard to the purchase order or the agreement for delivery of the goods upto the Visakhapatnam Port in the impugned orders. Needless to say that when the ownership of the goods remained with the appellant till the buyer’s premises, the sale takes place only at the buyer’s end. Thus, it is the duty of the appellant to establish whether the ownership of the goods is with the appellant till the goods reaches the buyer’s premises. If the appellant has agreed to supply the goods upto the buyer’s premises at his own risk then, of course, the ownership belongs to the appellant till the goods reaches the buyer’s premises. This fact has to be verified. Appeal allowed by way of remand.
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