Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 1103 - CESTAT ALLAHABADClassification of services - Maihar Cement Ltd. have been sent to them, the goods i.e. Cement for sale on consignment basis - whether the service classifiable under GTA Service or under clearing and forwarding service? - Held that: - the appellant is neither the service provider nor the service receiver for the transaction of transportation of goods or a GTA under dispute. That the transportation service is provided by some third agency and the receiver of service is the principal-namely Maihar Cement Ltd. Thus, no Service Tax liability arises under the Scheme of the Act and the Rules on the appellant/assessee, who is the consignment agent of Maihar Cement Ltd. - appeal allowed - decided in favor of appellant.
|