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Service Tax - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

Cargo Handling or (GTA) service - In any transportation, ...


Stay Granted on 50% Service Tax: Transportation Services Prioritized Over Cargo Handling in Assessment.

June 21, 2013

Case Laws     Service Tax     AT

Cargo Handling or (GTA) service - In any transportation, loading and unloading is incidental and, therefore, the predominant and essential nature of service is transportation and not ‘Cargo Handling' - stay granted 50% - AT

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