Factory loading, weighment, inspection and inter-carting for SEZ authorised operations held not taxable; service tax demand set aside. The dominant issue was whether services of loading, supervision, weighment, inspection, and inter-carting of raw materials and finished goods within a ...
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Factory loading, weighment, inspection and inter-carting for SEZ authorised operations held not taxable; service tax demand set aside.
The dominant issue was whether services of loading, supervision, weighment, inspection, and inter-carting of raw materials and finished goods within a factory premises constituted taxable cargo handling services when rendered for authorised operations to an SEZ-based recipient. The SC upheld the CESTAT's reasoning that services provided for authorised operations to an SEZ unit/enclave are not liable to service tax in the manner demanded, rendering the levy unsustainable. Consequently, the service tax demand was set aside and the appeal was dismissed.
Title: Supreme Court of India dismisses appeal based on Customs Tribunal decision
- Court: Supreme Court of India - Citation: 2024 (4) TMI 60 - SC Order - Judges: Mr. Abhay S. Oka and Mr. Ujjal Bhuyan, JJ. - Representation: Mr. N Venkataraman, A.S.G., Mr. Rupesh Kumar, Sr. Adv., Mr. Mukesh Kumar Maroria, AOR, Mr. V C Bharathi, Adv., Mr. Ashok Panigrahi, Adv., Ms. Amritha Chandramouli, Adv. - Decision: Upheld Customs Tribunal decision, no interference warranted, appeal dismissed.
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