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2023 (7) TMI 1017 - CESTAT KOLKATALevy of Service Tax - Business Auxiliary Service or not - loading/unloading activities and transferring the goods on behalf of the Railways - HELD THAT:- On perusing the documents, it is seen that the Adjudicating Authority has gone into all the details including the Agreements entered into by the Appellant with the Indian Railways. He has passed a considered decision justifying the confirmation of demand holding that the said Agency have provided incidental and ancillary services and hence, fulfilled the criteria of clause (vii) of the definition of the Business Auxiliary Service. There are no reason to interfere with the factual findings of the Adjudicating Authority and the statutory provisions applied by him - appeal dismissed.
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