Inclusion of handling charges to Goods transport Agent in case of M/s. Food Corporation of India

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....nsport Agent in case of M/s. Food Corporation of India - Reg. An instance of avoidance of payment of appropriate Service Tax amount has been reported by the Central Excise Commissionerate, Rohtak. Brief details in this regard are as follows. In respect of the transportation services provided by the contractors with regard to the transportation of the foodgrains stocks, M/s. Food Corporation of I....

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....rever provided by the same contractor/agency, for determining the taxable value and accordingly discharged Service tax liability. As such, if loading/unloading charges are added into the transport charges, many bills may cross the exemption limit of Rs.750/-, on which no Service Tax has been paid by M/s. FCI. To summarise the above, M/s. FCI should have Included the handling charges to the transp....