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HomeIndirect Taxes‘Packing’ Is Mandatory for Classification Under Cargo Handling Service; CESTAT Quashes Service...

‘Packing’ Is Mandatory for Classification Under Cargo Handling Service; CESTAT Quashes Service Tax Demand

Indirect Taxes

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By Mariya Paliwala
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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has set aside a service tax demand of over Rs. 10.98 crore raised against Chettinad Lignite Transports Pvt. Ltd. for the period October 2008 to June 2012, holding that the absence of “packing” activity is fatal to classification under Section 65(23)(b) of the Finance…

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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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