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Service Tax - Highlights / Catch Notes

Home Highlights March 2012 Year 2012 This

Cargo Handling Service versus Airport Services - classification ...

Service Tax

March 10, 2012

Cargo Handling Service versus Airport Services - classification - If there is holding of cargo for a few hours or a few days for proper handling of cargo and loading on to proper aircraft, the activity cannot be considered as storage and warehousing service notwithstanding the fact that they charge to the clients in the name of “storage charges” - AT

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

  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

  5. Classification of service - Cargo Handling Services - process right from mine stage to formation of limestone gitties - composite services - essential character - the...

  6. Cargo handling service - activity undertaken similar to the activity undertaken by the appellants comes under the cargo handling service and not under transportation of goods - AT

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

  8. 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...

  9. Classification of service - the transportation of the ores located at different locations within the mining area would not fall within the definition of ‘Cargo Handling services’.

  10. Classification of services - cargo handling service for import of goods - transportation by barges from the mother vessel to the jetty onshore - decided in favor of assessee - AT

 

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