Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Cargo Handling Services - Mining services - Although the ...


Court Rules Iron Ore Contracts Focus on Cargo Handling, Not Transport; Prima Facie Case for Service Tax Established.

June 27, 2014

Case Laws     Service Tax     AT

Cargo Handling Services - Mining services - Although the transportation is one of the link of the contracts, but it does not constitute the essence of the contracts, and the essence of the contracts is handling of iron ore - prima facie case is against assessee - AT

View Source

 


 

You may also like:

  1. 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

  2. Reversal of Cenvat Credit under Rule 6 - clearance of iron ore fines - exempted goods or not - the Department has brought nothing on record to show that the iron ore...

  3. The case involved the classification of Iron Ore fines as Iron Ore lumps for export valuation and levy of export duty. The Tribunal held that the consignment, despite...

  4. Prima facie, the amount collected towards transportation of export cargo cannot be classifiable under BSS as the appellant is the CFS operator handling of both import...

  5. Demand of service tax and Penalty u/s 78 of FA - Classification of services - Cargo Handling Service/Business Auxiliary Service, or not - It is noticed that the...

  6. Exemption from CVD - Classification of imported goods - Iron Ore (fines) or Iron Ore (concentrate) - The process of crushing and screening undertaken on the Iron Ore...

  7. Clandestine Removal - melting scrap - excess input output ratio - shortage of finished goods - The said input-output ratio cannot remain fixed due to variable factors...

  8. Benefit of exemption - handling of agriculture produce by a cargo handling agency - it is found that the exemption is provided to handling of agriculture produce by a...

  9. Classification of services - Cargo Handling Service or not - Only because of same containers were transported by sea in the vessel by other service provider and payment...

  10. Appellant provided services of loading, unloading, shifting, and transportation of iron ore under separate contracts. CESTAT held it was a composite service for...

  11. CESTAT determined two distinct service classifications under separate agreements with CONCOR. Under the first agreement for terminal handling, the service was classified...

  12. HC determined CCI's jurisdiction to initiate investigation under Section 26(1) of Competition Act, 2002 requires establishing a prima facie case of anti-competitive...

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

  14. 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

  15. Penalty on directors - Rule 26 of the Central Excise Rules - Rule 26 is prima facie in excess of the Rule making power conferred under the Central Excise Act, 1944 - HC

 

Quick Updates:Latest Updates