Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

C.C.E. Indore Versus M/s. Arvind Singh Lal Singh

2016 (12) TMI 37 - CESTAT NEW DELHI

Demand - Classification - cargo handling services or transportation agency - Held that: - assessee is transporting fertilizers, as per the direction of the various suppliers, from the railway platform to the premises of dealer or godown. No doubt the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ove - Decided in favor of the assessee. - Appeal No. ST/811/2010-CU(DB) - FINAL ORDER NO. 54700/2016-CU(DB) - Dated:- 7-10-2016 - Ms. Archana Wadhwa, Member (Judicial) And Shri V.Padmanabhan, Member (Technical) Shri Sanjay Jain, DR for the Appellant .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

lizers from the wagons standing at the platform, loading into the truck from railway platform, transfer to local warehouses, unloading from trucks and stacking in the warehouses. They have also undertaken storage of the goods in the godown and transp .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

etc. 2. Revenue entertained the view that the activities carried out by the respondent would be liable to service tax under the category of cargo handling services classifiable under the provisions of section 65 (23) of the Finance Act 1994. The ori .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the respondent under the category of goods transport agency. Revenue is in appeal against the impugned order. We have heard Shri Sanjay Jain, DR for the Appellants and Shri R.K. Sharma, Advocate for the Respondent. 3. Revenue s ground of appeal are t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t agency. 4. The Ld. Advocate on the other hand submits that the activities are rightly classifiable under GTA and demand is to be set aside. 5. The definition of cargo handling services under section 65 (23) is as follows: Cargo handling service mea .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f transport and cargo handling services incidental to freight, but does not include Handling of export cargo or passenger baggage or mere transportation of goods. 6. This involves loading, unloading packing of cargo and includes cargo handling servic .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version