GST- Goods And Service Tax
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Question: Goods loaded unloaded within the premises, are such services subject to service tax imposition?
Ans. Yes. Such services are will attract service tax imposition.
In a recent case where the assessee had a contract with another company, under which the assessee provides loading unloading of goods, raw material, steel rims etc on or from truck/ trailers. Crane, forklifts etc were used to load unload goods.
Revenue department held that such activity comes under “cargo handling services’ and will attract service tax.
Assesses appealed to CESTAT stating that goods were just loaded unloaded on trucks/ trailers within the customer company’s premises and there is no transport of goods involved, therefor such service cant be called as Cargo handling services.
Tribunal held contract between the assesses don’t indicates that handling of goods is meant for movement within the factory or shifting outside of factory premises.
Further tribunal held that movement of goods within the factory premises or shifting to outside meets the definition of Cargo and therefore activity of loading, unloading of such goods, even in the factory premises is Cargo handling service. Therefor it would attract service tax.for Practical and job oriented training on GST Call or whatsapp 9820337194
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