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Service Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Classification of service - activity of lining, coating, ...

Service Tax

June 10, 2015

Classification of service - activity of lining, coating, loading and unloading etc. with the aid of her team (other workers) - the same is definitely not classifiable under manpower recruitment and supply agency service - AT

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  1. 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

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

  4. Classification of services - loading, transport and unloading of coal from mining - The service provided by the appellants have rightly been classified in the Goods...

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

  6. Benefit of Exemption from GST - the service of loading, unloading etc. of agricultural produce - the Applicant renders the service of loading, unloading etc. after the...

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

  8. 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

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

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

 

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