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Service Tax - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

Condonation of delay - Bar of limitation - Cargo Handling ...

Service Tax

November 18, 2014

Condonation of delay - Bar of limitation - Cargo Handling Service - delay condoned - appeal preferred by the appellant before the Tribunal deserves indulgence to be heard on merits - HC

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  2. 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

  3. If the bill amount indicates cargo handling service separately and transportation separately on actuals basis, then the Service Tax liability can be levied on cargo...

  4. 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

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  7. 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...

  8. GTA service or Cargo handling service - there were two separate contracts for handling and transportation and stevedoring - value cannot be clubbed - AT

  9. Activity of loading of coal from Railway siding into Railway wagons making use of Pay Loader - Any activity incidental to freight of cargo is liable to be taxed under...

  10. Cenvat Credit - input services or not - dredging services - nexus with the output services i.e. Port service and Cargo handling services or not -there is absolutely no...

 

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