Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2022 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 370 - AT - Service TaxClassification of services - activity of transportation of the minerals from the stock yard to the railway siding - cargo handling services or Transport of goods by road agency service? - appellant paid service tax under reverse charge mechanism on part of the contract under Transport of goods by road agency service - applicability of reverse charge mechanism - HELD THAT:- The agreement itself provides for detailed break-up of rates for each of the two activities to be undertaken by the Appellant. A plain reading of these rate schedules will show that the essence of the contract is transportation of mineral along with loading of the same in wagons. Since in the present case the contract is vivisectable, the demand for transport work under cargo handling service cannot succeed. Also there is no counter made to the claim of the Appellant on payment of service tax under reverse charge mechanism by the recipient on such amounts by the department - appeal allowed - decided in favor of appellant.
|