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2017 (9) TMI 1064 - AT - Service TaxClassification of services - Cargo Handling Services - appellants have entered into an agreement with M/s Rajasthan State Mines and Minerals Limited, Jodhpur for providing services of loading limestone gitties into trucks, transportation from Sonu Landstone Mines- I & II to Jaisalmer railway station, unloading the same at railway plots, stacking and then loading these gitties into railway wagon - Held that: - The qualification to undertake the work for the client, as mentioned in the pre-qualifying criteria for tendering, makes it clear that the tenderer should be basically a fleet operator with minimum of 50 trucks, though equipment and experience for mechanized loading in railway wagons is also one of the criteria - the pre-qualification makes it clear that the contract is essentially for transportation and incidentally for loading of transported cargo into the railway wagons. The service agreement now under consideration is essentially for transportation of lime stone over a long distance, by trucks. The appellant is not paid any consideration for loading which is automatically done from the hoppers. They are involved in stacking and loading of lime stone in the railway yard after transportation - the proposal of the Revenue to demand service tax on the whole of consideration received by the appellant treating the same is cargo handling service is not legally sustainable - appeal allowed - decided in favor of appellant.
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