Handling of Container not Covered under Taxable Activity of Cargo Handling: CESTAT quashes Service Tax Demand [Read Order]

CESTAT quashes service tax demand and ruled that handling of the container not covered under the taxable activity of cargo handling
By Kalyani B. Nair - On March 30, 2024 11:02 am - 2 mins read
Handling Container Covered Taxable Activity Cargo Handling - CESTAT - Service Tax Demand - TAXSCAN

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed service tax demand and ruled that handling of the container not covered under the taxable activity of cargo handling. During the period 01.05.2003 to 16.07.2003, the appellant has not paid service tax on the value of services rendered on account…

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