Service tax on loading & unloading charges


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Querist : Anonymous

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Querist : Anonymous (Querist)
14 July 2012 MY QUERY IS THE SERVICE TAX APPLICABLE ON LOADING & UNLOADING CHARGES.

MACHINE LOADING & UNLOADING CHARGES.
GOODS LOADING & UNLOADING CHARGES. ETC.

PLS.HELP ME.

15 July 2012 Dear

As per my opinion and relevant case laws,

Where any Contract for execution of work of loading, unloading, bagging, stacking and destacking awarded to the assessee, and the invoice issued is for entire work and not mentioning supply of manpower.

The same will not be covered by manpower recruitment or supply agency service. and thus not liable to service tax.

Regards,



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