Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
A composite cargo handling arrangement could not be split to treat the transportation element as Goods Transport Agency service when the contractors had not issued consignment notes. The Tribunal noted that GTA classification under the Finance Act requires transport of goods by road and issuance of a consignment note; here, only consolidated monthly invoices were issued and the agreement described the service as cargo handling. As the service remained a composite cargo handling service, reverse charge liability on the transportation portion was not attracted and the service tax, interest and penalties were set aside.
A composite cargo handling arrangement could not be split to treat the transportation element as Goods Transport Agency service when the contractors had not issued consignment notes. The Tribunal noted that GTA classification under the Finance Act requires transport of goods by road and issuance of a consignment note; here, only consolidated monthly invoices were issued and the agreement described the service as cargo handling. As the service remained a composite cargo handling service, reverse charge liability on the transportation portion was not attracted and the service tax, interest and penalties were set aside.
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