Turn Key Contract - classification of services - The appellants ...

Dispute Over Service Classification: Are They 'Custom House Agents' or 'Port Services'? Tax Implications from May 8, 2010.

May 3, 2017

Case Laws Service Tax AT

Turn Key Contract - classification of services - The appellants herein are claiming the classification of their services under the category of ‘Custom House Agents’ and other services while Revenue seeks to classify these services under ‘Port services’ - Port service is taxable only from 08.05.2010 - AT

View Source

← Previous Next →

Turn Key Contract - classification of services - The appellants ...

Dispute Over Service Classification: Are They 'Custom House Agents' or 'Port Services'? Tax Implications from May 8, 2010.

May 3, 2017

Case Laws Service Tax AT

You may also like:

Refund of service tax - input services - port services - The rejection of refund claim is with respect to Service Tax paid on Port Services and not Customs House Agent...

Classification of services - C&F agent services - The customs clearance work was being done by them through the some other person who are appropriately registered as...

Cenvat credit of service tax paid on the input service viz. "Custom House Agent Services" availed by the respondent in relation to export of goods allowed - AT

Refund - As the services in question, namely, clearing and forwarding agent service and custom house agent service are used at the port of export and after the goods...

Refund claim - Port Service - Inspection Certification Services - Customs House Agent service - Storage Warehousing Service - these services have been received for...

Service Tax valuation - reimbursement of expenses - Pure Agent - CHA services - AT

Services provided by Agent on behalf of AAI or airport liable to Service tax - SC

Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

The appellant, a customs house agent (CHA), collected reimbursement charges from clients for services availed from various service providers. The department demanded...

Classification of service - Pure agent or service provider - The applicant does not satisfy any one of the conditions mentioned in the Rule 33 of CGST Rules, 2017 which...

Service tax liability on construction and sale of complexes/houses/flats, real estate agent services, reverse charge mechanism for legal charges, manpower supply, and...

Refund - export of goods - Terminal handling service - the service tax paid by their CHA for providing the CHA service can not be treated as service tax paid under Port...

Classification of services - the job performed by the appellant is loading, unloading of goods at port, cutting of bags, spreading of zola, cleaning of jetty etc. at...

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

The CESTAT held that the appellant did not collect any amount representing service tax from sub-agents/customers. The amount recovered was the service tax already paid...

Quick Updates: