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Service Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Valuation - Classification of service - non inclusion of cost ...

Service Tax

August 7, 2019

Valuation - Classification of service - non inclusion of cost recovered towards Transportation and cargo handling - demand confirmed with interest and penalty.

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  1. Valuation - inclusion of reimbursement of expenses - Storage & Warehousing - Cargo Handling Services - transportation charges shows separately in Invoice on actual basis...

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

  3. Prima facie, the amount collected towards transportation of export cargo cannot be classifiable under BSS as the appellant is the CFS operator handling of both import...

  4. 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...

  5. 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

  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. 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’.

  8. 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

  9. Valuation - Cargo Handling Services - Inclusion of re-imbursable expenses into the value of consideration for payment of service tax not justified - AT

  10. GTA service or Cargo handling service - there were two separate contracts for handling and transportation and stevedoring - value cannot be clubbed - AT

 

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