This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Composite Cargo Handling Service Cannot Be Classified as GTA When Transportation Is Incidental: CESTAT Hyderabad
Case Law Details
- Case Name
- Sapphire Container Cargo Vs Commissioner of Central Excise & Service Tax (CESTAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Hyderabad
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Sapphire Container Cargo Vs Commissioner of Central Excise & Service Tax (CESTAT Hyderabad)
The CESTAT Hyderabad decided two appeals filed against orders confirming service tax demands under the category of Cargo Handling Service. Both appeals involved common facts, the same issue of classification, and identical legal submissions. The first appeal related to the period 2009-10 involving a demand of Rs. 63,84,793, while the second related to 2010-11 involving a demand of Rs. 19,46,747. The combined service tax demand was Rs. 83,31,510.
The appellant was engaged in activiti...



