Levy of tax - amount recovered from sale proceed of auction of ...

Service Tax

December 2, 2016

Levy of tax - amount recovered from sale proceed of auction of unclaimed cargo - The activity is of sale of abandoned goods and the proceed of sale of goods does not attract any service tax - AT

View Source

← Previous Next →

Levy of tax - amount recovered from sale proceed of auction of ...

Service Tax

December 2, 2016

You may also like:

Service tax liability for auctioning of abandoned cargo – Excess amount earned on auction of cargo shown in income – amount cannot be taxed under storage and...

Service Tax is not leviable on the activities of the custodian where he auctions abandoned cargo and ST/VAT is paid in respect of that cargo - AT

Merely for the reason that Section 150 provides for distribution of the amount of proceed of auction, that will not empower the department to recover service tax on the...

Goods abandoned - Relinquishment of the warehoused goods - Chief Commissioner had allowed the relinquishment of the goods and the goods were auctioned and therefore,...

Adjust of sale proceeds of goods auctioned - Seized goods could not be cleared due to financial difficulty - Appeal were pending - The respondent/revenue, having sold...

Claim of sale proceeds since the confiscated goods were sold through e-auction by the department - confiscated goods were not redeemed by the appellant despite an option...

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...

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

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...

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

Quick Updates: