CESTAT- Chennai

GST Caselaws, Sec. 65(23)

CESTAT-Chennali : Where as per terms of agreement, essential character of activity carried out by assessee was only transportation of goods, mere fact that it also performed ancilliary activity of loading, unloading of good etc., same would not bring services rendered by it under category of ‘cargo handling service’

CESTAT, Chennai Bench Diamond Shipping Agencies (P.) Ltd. vs. Commissioner of Central Excise, Tirunelveli Section : 65(23) Ms. Sulekha Beevi

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