Classification of service depends on essential character of service
Court :
CESTAT, Ahmedabad
Brief :
The Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad ("the Tribunal") in the case of M/s.Talala Taluka Sahakari Khand Udyog Mandali Limited v. Commissioner of Central Excise and Service Tax [Service Tax Appeal No. 10372 of 2012—DB] dated December 06, 2022, held the harvesting and transportation charges deducted were not to be considered as charges for independent supply. Hence, not liable for service tax.
Citation :
Service Tax Appeal No. 10372 of 2012-DB
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Bimal Jain
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