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Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Classification of service - when the loader is provided on per ...


Loader Service Classification: Hourly Basis as Hire, Per Metric Ton as Cargo Handling Service.

March 15, 2019

Case Laws     Service Tax     AT

Classification of service - when the loader is provided on per hour basis it would amount to supply of loader on hire, whereas when the charges are made on per metric ton basis, these are the charges for the cargo handling.

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