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2019 (1) TMI 1168 - AT - Service TaxClassification of service - Cargo Handling Service or Business Auxiliary services? - activity of loading and unloading of transportation of ore within the mining area - Held that:- The activity that was conducted by the appellant was loading of different types of finished crushed products from the place of crushing located in the crushing unit and shifting/ transportation of the finished crushed product up to a maximum distance of 500 meters from the crushing plant to the designated place within the mining area - there is no hesitation in accepting the contention of the learned counsel for the appellant that the transportation of the ores located at different locations within the mining area would not fall within the definition of ‘Cargo Handling services’. Demand set aside - appeal allowed - decided in favor of appellant.
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