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Cargo handling service under service tax

WebAug 3, 2024 · It was alleged that the Cargo Handling Service is leviable to service tax from 16.08.2002 and a demand of service tax of Rs. 56,54,529/- (including cess paying the differential service tax payable) along with interest was made and it was proposed to impose penalties under Section 76, 77 & 78. WebApr 10, 2024 · Such service would form part of Goods and Transport Agency Service and, therefore, the abatement of 75% would be available on it. It has, therefore to be seen whether in the present case transportation is the main service and loading/unloading is ancillary service provided for successful completion of the main service.

Service Tax Exemption to services related to ... - aviratshiksha

WebUnder the erstwhile service tax regime, the services by way of transportation of goods by vessel or aircraft from a place outside India up to the Customs Station of Clearance in … Web1509. 1510. 1512. Accounting head Service Tax (Others) Code. Interest Tax. Penalties. ALL TAXABLE SERVICES - OTHER THAN IN THE NEGATIVE LIST (WITH EFFECT FROM 1 ST JULY 2012) 1089. lampada biovitae https://wylieboatrentals.com

Impact of GST on Shipping Charges - ClearTax

WebJun 4, 2024 · The services which are liable to tax under this category are the services provided by cargo handling agencies who undertake the activity of packing, unpacking, … WebSection 65 (23) which defines cargo handling service is being amended so as to include services of packing together with transportation of cargo or goods, with or without one … WebDec 1, 2024 · The relevant portion of the Circular is extracted as under; Cargo Handling Service. 1. The section referred to hereinafter are the sections or clauses of the Finance Act, 1994 as amended by the Finance Act, 2002. ... this cannot be clubbed together for charging of service tax under cargo handling services as has been held in the … jessamine medical portal

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Category:SAC Codes for various transportation services under GST

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Cargo handling service under service tax

Service Tax Exemption to services related to ... - aviratshiksha

Webthat the entry at Sl. No. 22 of notification No. 12/2024-Central Tax (Rate) exempts services by way of giving on hire vehicles to a State Transport Undertaking or a local authority and not renting of vehicles to them. The ruling referred to certain case laws pertaining to erstwhile positive list based service tax regime.

Cargo handling service under service tax

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WebDec 4, 2024 · (1) No. Cargo Handling Services are classified under SAC 996719 and attract GST@18%. Transportation of goods by air fall under 996531 and by sea 996521 … WebApr 22, 2009 · As per Section 65 (23) of Finance Act, 1994 cargo handling service means loading, unloading, packing or unpacking of cargo and includes cargo handling …

WebApr 30, 2014 · 1. The activity of unloading by a contractor who is paid on per ton basis is certainly not covered under 'Supply of Manpower' so no question or RCM. The most appropriate classification would be 'Cargo Handling Service' on which the serivce provider shall charge service tax @ 12.36%, subject to availment of threshold exemption of Rs. … WebJan 21, 2005 · Contact Mailing Address: 910 W. Van Buren Street, Suite 100-321 Chicago, IL 60607 Phone: 312.701.1800 Fax: 312.701.1801

WebWhen you buy a product that falls under the 5% GST bracket, the shipping charge will be 5%. If the product falls under the 18% bracket, then the shipping charge will be 18%. Please note that GST rate is charged depending on which bracket that product will fall under GST, i.e., 5%, 18%, 28%, etc. Web5 rows · Mar 13, 2011 · “Cargo Handling Service” means loading, unloading, packing or unpacking of cargo and ...

WebDec 25, 2011 · The assessee did not file ST-3 returns declaring the correct taxable value as prescribed. We find that the Joint Commissioner had held that the assessee was not liable to pay service tax on demurrage and handling charges with respect to export cargo/baggage in appellants' own case. The Commissioner has refrained from confirming the demand …

WebSection 65 (23) which defines cargo handling service is being amended so as to include services of packing together with transportation of cargo or goods, with or without one or more other services like loading, unloading, unpacking, under cargo handling service. jessa namjestajWebDec 22, 2024 · Further, it is no body’s case that the Appellant is a Cargo Handling Agent to attract the levy under the category of Cargo Handling Services. FULL TEXT OF THE CESTAT JUDGEMENT This Appeal arises out of the Order-in-Appeal No. 05/ST/B-II/2009 dated 30 January 2009 passed by the Learned Commissioner (Appeal) of Central … jess amweg instagramWebAug 24, 2024 · Using GST SAC code, the GST rates for services are fixed in five slabs namely 0%, 5%, 12%, 18% and 28%. Note: If a service is not exempted from GST or if … jessamyn duke instagram