Composite H&T Contracts Cannot Be Split to Levy GTA Service Tax Under RCM: CESTAT Ahmedabad

Advertisement Central Warehousing Corporation Vs CGST & Central Excise (CESTAT Ahmedabad) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad, allowed the appeals filed by the Central Warehousing Corporation (CWC) and set aside the service tax demands raised under the reverse charge mechanism (RCM) on alleged Goods Transport Agency (GTA) services. The Tribunal held that the composite Handling and Transportation (H&T) contracts could not be artificially split into cargo handling and transportation services for levying service tax under the GTA category. The dis...