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Indian Laws - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Proposed to exempt loading, unloading, packing, storage and ...

Indian Laws

February 17, 2014

Proposed to exempt loading, unloading, packing, storage and warehousing of rice from service tax - Interim Budget 2014-2015

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  1. Classification of service - service with reference to loading, unloading, transportation, storage of cargo - service tax not payable under Clearing and forwarding agent service.

  2. Exemption from GST - items imported and the services rendered by the applicant is in relation to loading, unloading, packing, storage and warehousing of ‘agricultural...

  3. Exemption from GST - services such as loading, unloading, packing, storage or warehousing of imported agricultural products including wheat, to any importer or trader -...

  4. Inland Container Depots for loading and unloading of goods - Additional port in Balli, Goa notified - Notification

  5. Storage and warehousing Service – management of the records such as discharged cheques, vouchers, books of accounts, cannot be considered as storage and warehousing of...

  6. Service for loading goods by the contractor on weight basis - the activity of loading/unloading cannot be termed as supply of Manpower Recruitment Agency Service - AT

  7. Prima facie tax is payable on storage and warehousing from refineries to storage tanks and connecting pipeline to storage tank of SPIC comply - AT

  8. Activity of maintaining floating storage and offloading unit system and was to operate the system efficiently to receive storage and deliver correctly - not taxable as...

  9. Cargo Handling Service - A commodity becomes a cargo and thereafter only, loading and unloading in a freight terminal becomes a cargo handling service. Further, the...

  10. Renting out of storage tanks - the respondents cannot be asked to pay service tax under the category of "Storage and Warehousing Service".

 

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