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
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