HomeIndirect TaxesLoading Charges Taxable as ‘Cargo Handling Service’; CESTAT Waives Penalty

Loading Charges Taxable as ‘Cargo Handling Service’; CESTAT Waives Penalty

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, has held that loading charges collected by a service provider are liable to Service Tax under “Cargo Handling Service” (CHS), even for the period prior to the 2008 amendment. However, the Tribunal granted relief from penalties, recognizing the assessee’s bona fide belief. The Bench…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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