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2019 (10) TMI 1106 - AT - Service TaxClassification of service - local transportation/shifting charges collected by the Appellant which is inclusive of loading of tipper, transportation upto Railway Track Head and automated unloaded of tipper at the Railway Track Head - HELD THAT:- A perusal of the show cause notice shows that the demand in the instant case is on the “Work of Shifting of Iron Ore Lumps and Fines from Dump Yard to Railway Siding” which involved loading at Dump Yard, transportation and unloading at Railway Siding. The Appellant has already paid service tax on wagon loading activities which is clear from the quantification made in the show cause notice. The contract is essentially for the transportation of goods which incidentally involving loading of tipper/unloading of tipper at Railway Track head/Railway Siding which cannot be taxed under the category of Cargo Handling Service simply because rates for loading of tipper at Dump Yard and unloading of tipper at Railway Siding is not provided separately. Appeal allowed - decided in favor of appellant.
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