Transportation of Goods Service by Sub-Contractor Not Taxable as “Cargo Handling Services”, No Service Tax: CESTAT [Read Order]

Transportation of Goods Service by Sub-Contractor Not Taxable Cargo Handling Services - No Service Tax CESTAT - TAXSCAN

The Kolkata bench of Customs, Excise and Service Tax Appellate Tribunal held that the transportation of goods service by a subcontractor could not be taxable under “Cargo Handling Service” and allowed the appeal by Laxmi Narayan Transport (the Appellant) against the order by the Commissioner of CGST & Central Excise (CCE) (the Respondent). The CCE…

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