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
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