Goods Handling Activities in Composite Agreements Cannot Be Bifurcated to demand Service Tax

Commissioner of Service Tax Kolkata Vs Emta Coal Limited (Calcutta High Court) In a significant ruling for the service tax regime, the Calcutta High Court has affirmed that the activity of handling goods, when integral to a composite agreement, cannot be segregated for the purpose of levying service tax. The judgment, delivered in the case of Commissioner of Service Tax Kolkata Vs Emta Coal Limited, primarily addressed appeals filed by the revenue challenging an order from the Customs, Central Excise and Service Tax Appellate Tribunal (CESTAT). The appeal by the revenue sought clarity on three...