Amount Collected by Cargo Handling Firm From Clients in India Towards Delivery Order Charges, Customs Duty does not Falls under BAS, No Service Tax Leviable: CESTAT [Read Order]

By Yogitha S. Yogesh - On August 11, 2023 1:00 pm - 2 mins read

Amount Collected - Cargo Handling Firm From Clients - India Towards Delivery Order Charges - Customs Duty - BAS - service Tax Leviable - CESTAT - TAXSCAN

In a significant case, the Chandigarh Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on the amount collected by Cargo Handling firm from clients in India towards delivery order charges, customs duty since it does not fall under Business Auxiliary Service(BAS). The appellants, M/s ATA Freight Line…

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