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 2015 Year 2015 This

Activity of loading/unloading of coal by engaging tippers would ...

Service Tax

June 1, 2015

Activity of loading/unloading of coal by engaging tippers would come within the purview of the "Cargo Handling Service" - The mining of sand from the riverbed would come within the scope of mining service and not under "Cargo Handling Service". - AT

View Source

 


 

You may also like:

  1. 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

  2. Classification of services - GTA or cargo handling service - The contract in dispute in the instant case is essentially for the transportation of goods which...

  3. Cargo Handling Service - Composite services of shifting/transportation of materials - GTA Services - loading and unloading is ancillary to the main activity - prima...

  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

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

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

  7. 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

  8. Cargo Handling Services - if an activity of packing, loading and unloading is done within the factory premises, the said service would be out of the purview of Cargo...

  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. 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...

 

Quick Updates:Latest Updates