2024 Cargo handling service under service tax

Cargo handling service under service tax

Author: jreu

August undefined, 2024

WebWhen you buy a product that falls under the 5% GST bracket, the shipping charge will be 5%. If the product falls under the 18% bracket, then the shipping charge will be 18%. Please note that GST rate is charged depending on which bracket that product will fall under GST, i.e., 5%, 18%, 28%, etc. WebDec 4, 2024 · (1) No. Cargo Handling Services are classified under SAC 996719 and attract GST@18%. Transportation of goods by air fall under 996531 and by sea 996521 …

Service Tax Exemption to services related to ... - aviratshiksha

WebMay 15, 2009 · Cargo handling services are liable to service tax which implies that handling of cargo shall be liable to service tax. What is important is that the activity must be one of handling and that such handling must be of cargo. The Finance Act, 1994 defines what is cargo-handling service but fails to define what cargo is. WebOct 16, 2024 · The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that handling of export cargo is not taxable under the … laya healthcare members

Service Tax – If dispute involved was of technical nature ... - TaxGuru

WebMay 23, 2013 · Service tax on gta/cargo handling Lokesh Poddar (Executive) (55 Points) 16 May 2013 We received services of Gati Ltd and Safexpress for transportation of … WebApr 10, 2024 · Such service would form part of Goods and Transport Agency Service and, therefore, the abatement of 75% would be available on it. It has, therefore to be seen whether in the present case transportation is the main service and loading/unloading is ancillary service provided for successful completion of the main service. laya healthcare physiotherapy

Loading/unloading in Truck is part & parcel of transportation

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WebThe definition of Cargo Handling Services provided under Section 65 (23) of Chapter V of the Finance Act..., 1994 is as under :“ Cargo Handling Service” means loading, unloading, packing or unpacking of cargo including cargo handling services provided for freigh...special containers or for non-containerised freight service provided by a … WebJun 22, 2024 · (i) Service Tax amounting to 6,95,412/- (Service Tax 6,75,675/- + Education Cess 13,514/- + Secondary & Higher Education Cess 6,223/-) not paid by them for providing taxable service covered under the category of “Cargo Handling Service” should not be demanded and recovered from them under section 73 of the Finance Act, 1994 by … katharine phipps llcWeb5 rows · Mar 13, 2011 · “Cargo Handling Service” means loading, unloading, packing or unpacking of cargo and ... laya healthcare optimum premium plan

"WebSep 9, 2024 · The primary objective for air cargo acceptance and handling is to ensure that consignments are ready for carriage in compliance with operator and IATA regulations, as well as with export and import rules of the countries through which the cargo will transit. " - Cargo handling service under service tax

Cargo handling service under service tax

Circular No. 164 /20 /2024-GST CBIC-190354/207/2024-TO …

WebSep 12, 2013 · Recruitment or Supply Agency means any person engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise, to any other person. … WebFeb 6, 2011 · Service tax is, however, chargeable under cargo handling service, even if the loading, unloading and similar activities are done using mechanical systems. Person Liable Any person providing taxable services to any other person in relation to mining services shall be liable to pay service tax. By: Dr. Sanjiv Agarwal - February 6, 2011

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WebJan 21, 2005 · Contact Mailing Address: 910 W. Van Buren Street, Suite 100-321 Chicago, IL 60607 Phone: 312.701.1800 Fax: 312.701.1801 Web1509. 1510. 1512. Accounting head Service Tax (Others) Code. Interest Tax. Penalties. ALL TAXABLE SERVICES - OTHER THAN IN THE NEGATIVE LIST (WITH EFFECT FROM 1 ST JULY 2012) 1089.

WebService Tax - Case Laws. Levy of Service Tax - Design Services or not - whether activity of import of Engineering Design & Drawings from the sister companies by the notice during the period under dispute i.e., June, 2007 to September, 2010 is classifiable under taxable category design services under section 65 (35b) read with Section 65 (105 ... WebNov 1, 2013 · Cargo handling services under service tax. means loading, unloading, packing or unpacking of cargo and includes,—. (a) cargo handling services provided …

WebJun 4, 2024 · The services which are liable to tax under this category are the services provided by cargo handling agencies who undertake the activity of packing, unpacking, … WebSection 65 (23) which defines cargo handling service is being amended so as to include services of packing together with transportation of cargo or goods, with or without one or more other services like loading, unloading, unpacking, under cargo handling service.

WebService Tax: Services of Cargo Handling but segregated the services into Cargo Handling Services and Transportation Services (GTA services) and availed the benefit of abatement on the GTA services: Scope: There is an evidence which indicate that appellant had charged separately for the loading of timber logs within the port area on to the Trailor …

WebDec 25, 2011 · The assessee did not file ST-3 returns declaring the correct taxable value as prescribed. We find that the Joint Commissioner had held that the assessee was not liable to pay service tax on demurrage and handling charges with respect to export cargo/baggage in appellants' own case. The Commissioner has refrained from confirming the demand … katharine o\u0027donnelly ageWebJan 21, 2014 · The reason is the direct entry covered in Negative list i.e. Entry No. 40 of Section 66D of Finance Act, 1994 introduced via Notification No. 04/2014 – Service Tax dated 17th February, 2014 includes “loading, unloading, packing, storage or warehousing of rice; so CHA dealing in rice are not subject to service tax. laya healthcare optionsWebSection 65 (23) which defines cargo handling service is being amended so as to include services of packing together with transportation of cargo or goods, with or without one … laya healthcare maternity coverWebSep 9, 2024 · The primary objective for air cargo acceptance and handling is to ensure that consignments are ready for carriage in compliance with operator and IATA regulations, … laya healthcare partnersWebHowever, the trucks, trailers, protection chains, and lifting material can be tax-exempt, but packaging material and personal hauling vehicles exclude the policy. Also, a trucking … katharine o\u0027donnelly actressWebApr 14, 2024 · Taxability of important transportation services under GST are as follows:- Various exemptions available to transportation industry are as follows:- Issues facing by Logistic Industry in GST regime: 1) Major raw material for the logistic industry is … laya healthcare mriWebAug 3, 2024 · It was alleged that the Cargo Handling Service is leviable to service tax from 16.08.2002 and a demand of service tax of Rs. 56,54,529/- (including cess paying the differential service tax payable) along with interest was made and it was proposed to impose penalties under Section 76, 77 & 78. katharine pearson instagram