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Landmark Service Tax Judgment - Transport of Goods by Air Services

Taxable Service : Transport of Goods by Air Services

Case Laws Related

  • STO 2013 CESTAT 633
  • Cargo Handling Service: Transportation of Goods by road: Composite service: Department was made aware of the change in the service tax head to Cargo Handling Services by the appellants to their letter dt. 15.11.2009. If that was not acceptable appellant should have been issued show cause notices periodically without invoking the extended period: Pre deposit waived.

  • STO 2013 CESTAT 607
  • Transport of Goods by Road: Exemption under Notification No. 32/04 dated 3.12.2004: Certificate issued by transporter about non-availment of cenvat credit not considered by lower authority: Circular dated 12.3.2007 to be applied: Matter remanded.

  • STO 2013 CESTAT 669
  • Transportation of Goods by Road: Abatement: CBEC has issued instructions that consolidated declaration from the concerned transport operators would be sufficient for granting abatement under Notification No. 32/2004-ST.

  • STO 2013 CESTAT 655
  • Transportation of Goods by Road: Abatement: Applicant had submitted declarations in respect of different transporters and raised the argument that each of them was individual and none of them was registered with service tax department to take Cenvat credit: General declaration given accepted in many cases instead of giving declaration on each consignment note: Applicants also paid some amount of service tax and interest: Pre deposit for balance amounts waived.

  • STO 2013 CESTAT 383
  • Transportation of Goods by Air: Demand: Stay: Principal service involved in the present case is transportation of passengers by air. While rendering the services to passenger, his baggage is also transported free of cost within specified limits and the cost of transportation of baggage is included in the fare of transportation of the passenger by air. When the weight of the baggage exceeds the free allowance limits, the appellants collect excess baggage charges from the passengers, and this does not mean that they are transporting goods by air. Transportation of baggage is not an individual or separate service, but it is a component of the principal service, and the principal service is transportation of the passenger by air which is exempt prior to 1.7.2010: Pre deposit waived.

  • STO 2008 CESTAT 217
  • Service Tax Vs. Central Excise: Where the service already has been rendered and service charges have already been realized by the service provider (service tax payable only at the time of realization), it is akin to a situation where the central excise assessee has cleared the goods and duty being demanded on such clearances.

  • STO 2007 CESTAT 491
  • Service Tax: Transport of cargo by air: Scope and liability: Export of Service Rules, 2005 came into force on 15-3-2005 under Notification No. 9/2005-S.T., dated 3-3-2005. This Notification also exempted export of the above service from payment of service-tax. Apparently, it was on the strength of this exemption that the appellants continued to render the above taxable service without payment of tax thereon. Notification No. 28/2005-S.T., dated 7-6-2005 amended sub-rule (2) of Rule 3 of the above Rules by providing that the payment for the taxable service specified under the rule should be received by the service-provider in convertible foreign exchange. The appellants were receiving payments for the above service in Indian currency throughout the entire period. The above amendment came into force on 16-6-2005. The appellants, after realizing the fact that the payments received by them in Indian currency from the recipients of the above service were chargeable to service tax w.e.f. 16-6-2005, started paying service tax from 24-6-2005. In the result, there was no payment of service tax by them from 15-3-2005 to 23-6-2005. The impugned demand is for this period.(Para 2,4).

    Pre-deposit ordered.

  • STO 2007 CESTAT 1188
  • Stay : Restoration of exemption to export cargo with retrospective effect not proved by producing any evidence. Prima facie, there was no exemption from payment of tax on the services rendered by the appellants during the period 15-3-2005 to 23-6-2005.  Transport of Goods by Air Service.

     
     

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