Classification of service - Cargo Handling Services - process ...

Service Tax

October 16, 2013

Classification of service - Cargo Handling Services - process right from mine stage to formation of limestone gitties - composite services - essential character - the activity is falling under BAS taxable w.e.f. 16.6.2005 - AT

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Classification of service - Cargo Handling Services - process ...

Service Tax

October 16, 2013

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Classification of service - the transportation of the ores located at different locations within the mining area would not fall within the definition of ‘Cargo Handling services’.

Classification of service - Cargo Handling Service or otherwise? - activity of transportation of the minerals from the mine’s pithead to the railway siding (part of the...

Cargo Handling Services - moving of goods within the factory cannot be brought within the definition of “Cargo and Cargo Handling Service”

Cargo handling service - once activity carried out is found to be loading or unloading of cargo such activities is covered by category of cargo handling service - AT

Classification of goods - Polished/Processed limestone slabs - Polished/Processed limestone slabs are correctly classifiable under heading 6802 of the GST Tariff.

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GTA service or Cargo Handling Service - transportation of iron ore - Rate is including of loading and unloading from wagon - prima facie it is not cargo handling service - AT

Cargo handling service - activity undertaken similar to the activity undertaken by the appellants comes under the cargo handling service and not under transportation of goods - AT

Cargo Handling or (GTA) service - In any transportation, loading and unloading is incidental and, therefore, the predominant and essential nature of service is...

Classification of services - cargo handling service for import of goods - transportation by barges from the mother vessel to the jetty onshore - decided in favor of assessee - AT

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