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Documents citing Commissioner Of Service Tax, Ranchi vs M/S Hec Ltd on 24 August, 2017

Laxmi Narayan Transport vs Bbsr Commissionerate on 21 September, 2023

o DRS Logistics Pvt. Ltd. v. Commissioner 2017 (7) GSTL 352 (Tri.-Del) as affirmed by the Hon'ble Supreme Court in 2018 (18) GSTL J172 (SC) 5 Service Tax Appeal No. 76924 of 2019 o Maa Kalika Transport Private Limited v. Commissioner 2023 (8) Centax 273 (Tri.- Cal) o Commissioner v. Arvind Singh Lal Singh 2017 (48) STR 63 (Tri.-Del) o Gulshan Verma v. Commissioner 2017 (5) GSTL 47 (Tri.-Chan) o Khandelwal Transport v. Commissioner 2019 (22) GSTL 102 (Tri.-Mum) o CCE Ranchi v. HEC Ltd. 2018 (9) GSTL 403 (Tri.-Kolkata)
Custom, Excise & Service Tax Tribunal Cites 11 - Cited by 0 - Full Document

Arkay Logistics Ltd vs Surat-I on 3 April, 2023

5.1 The activities undertaken by the appellants under the disputed contract and discussed by the Learned Commissioner in impugned order primarily involves transportation of goods via Road/ Rail/ Sea. The activities incidentally even if involve some loading and unloading of goods while carrying out the principal activities under the contracts, such incidental activities of loading and unloading undertaken by the appellant cannot give the entire contracted activities the character of „cargo handling services‟. As such, in our view, the activities undertaken by the Appellant are primarily in the nature of transportation. Also, this Tribunal in Commissioner of Service Tax, Ranchi v. HEC Ltd. - 2018 (9) G.S.T.L. 403 (Tri. - Kolkata) on a similar issue has held that -
Custom, Excise & Service Tax Tribunal Cites 6 - Cited by 0 - Full Document
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