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2017 (6) TMI 60 - HC - Service TaxClassification of services - haulage charges - whether the services would be classified as support charges or otherwise? - Held that: - there is such a Circular No. 334/8/2016-TRU dated 29th February, 2016, which clarifies that the services provided by the Indian Railways to CTOs is a service of ‘Transport of Goods by Rail’ and, therefore, eligible for abatement of tax treatment i.e., for abatement @ 70% of the value of haulage charges collected from the Petitioner - the SCN which raise a demand of service tax by treating 'haulage' as 'support services' stands negated by the aforementioned Circular - petition allowed - decided in favor of assessee.
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