Articles for Goods Transport Agency

CENVAT Credit Can Be Availed On Input Services Of Commercial And Industrial Construction: CESTAT
5 months, 2 weeks ago

CENVAT Credit Can Be Availed On Input Services Of Commercial And Industrial Construction: CESTAT

Live Law  

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the CENVAT credit can be availed of on input services of commercial and industrial construction, fabrication and erection, manpower supply for construction, and Goods Transport Agency for construction materials, etc.The bench of P. Dinesha and Vasa Seshagiri Rao. The Chennai Bench of Customs, Excise, and Service …

Construction Services Service Stat Construction Materials Tax Credit Cenvat Credit
In Absence Of Consignment Note Transport Services Can't Be Considered As GTA Services: CESTAT
11 months ago

In Absence Of Consignment Note Transport Services Can't Be Considered As GTA Services: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that in the absence of a consignment note, transport services cannot be considered goods transport agency services.The bench of Binu Tamta has held that the goods were transported locally from the mines to the factory site, and since the distance to be covered is short, no. The …

Transport Services Goods Agency Note Gta Service Tax
Recipient Of GTA Services Not Liable To Pay Service Tax Which Was Already Paid By Transport Agency: CESTAT
1 year, 2 months ago

Recipient Of GTA Services Not Liable To Pay Service Tax Which Was Already Paid By Transport Agency: CESTAT

Live Law  

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that recipients of goods transport agency services are not liable to pay service tax that was already paid by the transport agency.The bench of Ramesh Nair and Raju has observed that once the service provider discharges the service tax where the service. The Ahmedabad Bench of Customs, …

Transport Tax Pay Service Paid Stat Agency
Shipping Industry – A Complex Saga
1 year, 11 months ago

Shipping Industry – A Complex Saga

Live Law  

Taxability of shipping industry has always been tricky and complex saga comparing to other service industry. Based on customer’s requirement, the Freight Forwarding Agency/ Shipping Agency approaches various service providers, such as goods transport agency, customs house agents, clearing forwarding agency, shipping lines etc and negotiate their charges for the consignment proposed to be undertaken. Outbound Shipments Stage Service Provider …

India Supply Services Customs Shipping Freight Customs Clearance