Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
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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