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2018 (6) TMI 878 - AT - Service TaxClassification of Services - appellant was required to hire hydraulics escalators for removal of over burden, load the same into trucks/dippers and transport the same to the centralized gypsum grinding units at Rawla - whether the services fall under the category of Cargo Handling Services? - Held that:- The adjudicating authority has proceeded with the adjudication of the case and appears to have examined only the contract/agreement executed by the appellant with RSMML - the matter is required to be remanded to the Adjudicating Authority for re-examination of the issue in its entirety by considering not only the contract executed with RSMML but also the claim of the appellant that bulk of the activity has been carried out for other cement companies for mere transportation of their goods - appeal allowed by way of remand.
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