A person becomes Goods Transport Agency u/s 65 (105) (zzp) only if he issued the consignment note.
C&F Agent – In the given case the only activity done by the assessee is:
(a) providing labour for unloading of the goods at the rail heads, loading into the trucks for transport from rail-head to godown and unloading and stacking of the cement at the godown.
(b) arranging the dispatch of the goods as per the instructions and maintaining record of receipt and dispatch.
Hence, not a clearing and forwarding agent – Tri
Service Tax Update - August 9, 2013
Where a collection centre which acts merely as a courier commission agent does perform any taxable service and the services provided by a collection centre, are not taxable in the category of photography service. - prima facie case in favor of assessee – Tri
Service Tax Update - August 8, 2013
Cutting/harvesting of sugarcane and transportation of the same from the farmers' fields to the sugar factory where work are per tonnage of sugarcane supply, both for harvesting as well as transportation are not taxable as manpower supply services - Tri
Service Tax on GTA under reverse charge - while Rule 2(l) and 2(p) cover two classes of persons, the recipient of GTA services, by virtue of the Explanation to Rule 2(p) of the CENVAT Credit Rules, as a provider of output service, was entitled to all benefits that a person providing input service would be entitled to in the matter of CENVAT credit adjustment - HC
No comments:
Post a Comment