Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 593 - AT - Service TaxClassification of services - respondents herein received commissions from container liners for providing services to them - case of Revenue is that the services fall under the head “Business Auxiliary Services” w.e.f. 09.07.2004 - whether the services are classified under the head Business Auxiliary Services or under the head Steamer Agent Services? - Held that:- In view of the statutory definition given to the “Steamer Agent Services” under the Service Tax Act, it is not found that the services rendered to container lines can also be included under this definition - the services falls more correctly under the business auxiliary services - also, the instruction of CBEC dated 17th August, 2011 specifically excludes classification issued and hence does not cover the present issue - appeal allowed - decided in favor of appellant.
|