Cargo handling service under service tax

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August undefined, 2024

WebFeb 6, 2011 · Service tax is, however, chargeable under cargo handling service, even if the loading, unloading and similar activities are done using mechanical systems. Person Liable Any person providing taxable services to any other person in relation to mining services shall be liable to pay service tax. By: Dr. Sanjiv Agarwal - February 6, 2011 WebNov 1, 2013 · Cargo handling services under service tax. means loading, unloading, packing or unpacking of cargo and includes,—. (a) cargo handling services provided …

Cargo Handling Services [Sec 65(105)(zr)] - Service Tax Online

WebHELD THAT:- On plain reading of definition of Cargo Handling Service, it is clear that to classify the service under “Cargo Handling Service” there must be provision of services of loading, unloading and it includes handling of cargo for freight in special containers or for non containerized freight, for all mode of transport. WebJan 21, 2014 · The reason is the direct entry covered in Negative list i.e. Entry No. 40 of Section 66D of Finance Act, 1994 introduced via Notification No. 04/2014 – Service Tax dated 17th February, 2014 includes “loading, unloading, packing, storage or warehousing of rice; so CHA dealing in rice are not subject to service tax. du lich hon thom

Cargo Handling Services [Sec 65(105)(zr)] - Service Tax Online

WebJun 22, 2024 · (i) Service Tax amounting to 6,95,412/- (Service Tax 6,75,675/- + Education Cess 13,514/- + Secondary & Higher Education Cess 6,223/-) not paid by them for providing taxable service covered under the category of “Cargo Handling Service” should not be demanded and recovered from them under section 73 of the Finance Act, 1994 by … 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. … WebThe services which are liable to Service Tax under this category are the services provided by cargo handling agencies who undertake the activity of packing, unpacking, loading … du lich thien thanh

Circular No. 164 /20 /2024-GST CBIC-190354/207/2024-TO …

WebMay 15, 2009 · Cargo handling services are liable to service tax which implies that handling of cargo shall be liable to service tax. What is important is that the activity must be one of handling and that such handling must be of cargo. The Finance Act, 1994 defines what is cargo-handling service but fails to define what cargo is. 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 … community directory bayes centreWebJan 21, 2005 · Contact Mailing Address: 910 W. Van Buren Street, Suite 100-321 Chicago, IL 60607 Phone: 312.701.1800 Fax: 312.701.1801 du lich mien tay youtube

"WebService Tax - Case Laws. Levy of Service Tax - Design Services or not - whether activity of import of Engineering Design & Drawings from the sister companies by the notice during the period under dispute i.e., June, 2007 to September, 2010 is classifiable under taxable category design services under section 65 (35b) read with Section 65 (105 ... " - Cargo handling service under service tax

Cargo handling service under service tax

Loading or Unloading of Goods for Movement out of factory or …

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. WebDec 17, 2024 · The Kolkata bench of the Customs, Excise And Service Tax Appellate Tribunal (CESTAT) has ruled that, the transportation of goods which incidentally involving loading of tipper/unloading of tipper at …

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WebDec 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 … 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 …

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 … WebOct 16, 2024 · The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that handling of export cargo is not taxable under the …

Webservice of renting of vehicles to State Transport Undertakings (STUs) and Local Authorities for exemption from GST under notification No. 12/2024-Central Tax (Rate) dated … WebHowever, the trucks, trailers, protection chains, and lifting material can be tax-exempt, but packaging material and personal hauling vehicles exclude the policy. Also, a trucking …

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 & 996522. (2) Not a composite service. 2 Dated: 13-4-2024 By:- ved batra Sir, Good Morning, Thanks. CBIC vide Question 6 of FAQ's has clarified.

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. du lich song hanWebSep 9, 2024 · The primary objective for air cargo acceptance and handling is to ensure that consignments are ready for carriage in compliance with operator and IATA regulations, … dulic x aetherWebSep 12, 2013 · Recruitment or Supply Agency means any person engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise, to any other person. … community direct servicesWebSep 9, 2024 · The primary objective for air cargo acceptance and handling is to ensure that consignments are ready for carriage in compliance with operator and IATA regulations, as well as with export and import rules of the countries through which the cargo will transit. du lich mien tay song nuocWebApr 14, 2024 · Taxability of important transportation services under GST are as follows:- Various exemptions available to transportation industry are as follows:- Issues facing by Logistic Industry in GST regime: 1) Major raw material for the logistic industry is … community directory gold coastWebWhen 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. community disability alliance hunterWebJun 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, … du lich tochigi