Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
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Loading railway-owned ballast into wagons using a JCB loader is treated as an independent cargo-handling service, not as part of the ballast supply. The ballast supply and subsequent loading were separately contracted, priced and invoiced, and title had passed to the Railways before loading; therefore, the activities were not naturally bundled as a composite supply. The service also does not constitute a works contract because it does not relate to immovable property. As the activity involved handling and loading only, without transportation or operation of railway rolling stock, it is classifiable as other cargo and baggage handling service under SAC 996719 and taxable at 18%.
Loading railway-owned ballast into wagons using a JCB loader is treated as an independent cargo-handling service, not as part of the ballast supply. The ballast supply and subsequent loading were separately contracted, priced and invoiced, and title had passed to the Railways before loading; therefore, the activities were not naturally bundled as a composite supply. The service also does not constitute a works contract because it does not relate to immovable property. As the activity involved handling and loading only, without transportation or operation of railway rolling stock, it is classifiable as other cargo and baggage handling service under SAC 996719 and taxable at 18%.
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