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2016 (8) TMI 948 - CESTAT NEW DELHI

2016 (8) TMI 948 - CESTAT NEW DELHI - TMI - Demand of tax, interest and penalty - classification GTA service cargo handling service clearing and forwarding agent services reverse charge mechanism Held that: - mere movement or transportation of the goods from one place to another, under the direction of principal cannot be held to be 'clearing and forwarding service'. This was established in the case Videocon TV Manufacturer P. Ltd. vs. CCE, NOIDA 2013 (7) TMI 349 - CESTAT NEW DELHI. Th .....

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go handling services. As regards the GTA services, the service tax is required to be paid by the recipient under the reverse charge mechanism. As regards the handling charges, the appellant was discharging its Service Tax liability on the charges being given to them by the principal M/s. Gujarat Ambuja Cement Ltd.. They were issued a show cause notice on 29.4.2007 alleging that the appellant's activity fall under the category of 'clearing and forwarding agent services", and as such, .....

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goods; that they are not doing any clearing and forwarding job for their principal and the issue stand covered by the Hon'ble Punjab and Haryana High Court in the case of CCE vs. Kulcip Medicines (P) Ltd. as reported in [2009 (14) STR 608 (P&H)], it stand held in the said decision that if the services involved are only service of 'clearing and forwarding service', the assessee cannot be taxed under 'clearing and forwarding service'. They also referred to Board's circu .....

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