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2018 (9) TMI 498 - AT - Service TaxClassification of services - appellant is engaged in providing services in the mining area - Department has alleged that the appellants are providing services of cargo handling but have not discharged their service tax liability - Held that:- The appellant was providing the services of loading and unloading of material. Apparently and admittedly these services were being provided in the mining area and the mining services has been brought under the service tax act with effect from 1.6.2007 - the appellant is providing services which are taxable in nature. Apparently and admittedly, appellant has not discharged any kind of tax liability. The matter needs to be considered by the adjudicating authority below for deciding the proper classification of the activity of the appellant - appeal allowed by way of remand.
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