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2015 (7) TMI 856 - HC - Service TaxClassification of service - Clearing and forwarding agent service - whether the services were liable to service tax under the provisions of the Act - Held that:- Assessee is engaged in the business of trading in coal, transportation of coal by road and supervision of coal loading. In the order of the Commissioner as also in the Tribunal's order, it is recorded that the appellant entered into a contract with M/s. Ambuja Cement Limited for movement of coal from various collieries to the latter's plants. The main activity undertaken by the appellant included supervision of coal loading and transportation of coal by road - Decision in the case of M/s. Coal Handlers Private Limited vs. Commissioner of Central Excise, Range Kolkatta-I [2015 (5) TMI 249 - SUPREME COURT] followed - Decided against Revenue.
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