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 This

Classification of Services - Though they have been ...

Service Tax

Classification of Services - Though they have been entrusted with the responsibility of receiving the goods at railway siding and storing the same in the godown as also loading of the same onto the truck, it cannot be said that the appellant has acted as agent of the principal–least of all as a C & F Agent of the principal - cannot be said to have acted as C & F Agent.

View Source

 


 

You may also like:

  1. Stay application - applicant had undertaken the activity for railway line at railway siding - siding is a part of railway - Railways are not covered under the...

  2. 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...

  3. Exemption from service tax - no differentiation made on Government and Non-Government railway for providing exemption – exemption available on Construction of railway...

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

  5. CENVAT Credit - input services - services used for construction of the railway siding - Nexus with manufacturing activity - credit allowed - AT

  6. Levy of service tax - construction of Railway siding for private parties - Even the inclusive definition of the term ‘railway’ is taken from the Railway Act, the...

  7. Nature of transaction - Service or sale - Classification of service - unlike in a warehouse, the goods (LPG) stored in the ‘bullet’ storage facility installed at the...

  8. Classification of goods - rate of tax - construction of rail infrastructure for providing Railways siding - there is no stipulation in the said entry claimed for...

  9. Classification of goods - all of them are supplied to Railway - as per Rule 3(a) and 3(c) of Rules for Interpretation the classification under heading No.8607 is appropriate.

  10. Roads and boundaries, railway sidings, jetty pire, bouys, mooring and navigation structure can be considered as plant and machinery for the purpose of granting of...

 

Quick Updates:Latest Updates