designated on the land mass for
loading and unloading and not in territorial waters, therefore loading
and unloading charges have to be construed accordingly ... Thus the amount of 1%,
commonly known as landing charges, refer to charges
representing loading, unloading and handling charges at the
place of importation
Loading & Unloading
Charges', 'Pole Shifting & Stacking Charges', Freight,
Outward & Other Charges" for the period ... Loading
&Unloading Charges', 'Pole Shifing & Stacking Charges',
Freight, Outward & Other Charges' for the period
National Thermal Power Corporation Ltd (NTPC).
They have been collecting loading charges for the coal supplied to M/s NTPC
and a show cause notice ... coal
so loaded is cargo and loading of that cargo amounts to cargo handling for
which NTPC is charging a separate loading charges in addition
assessee raised bill under the heads of Documentation, weighment, repacking, transportation charges, loading/ unloading charges and in respect of M/s Vijay Agro Products ... heads labour charges, Stitcher charges, loading/unloading charges, Misc. expenses, security charges, barge hire charges, fumigation charges. The assessee did not pay any service
loading charges/labour charges are paid to the Hamals by the transporter engaged by the buyers/distributors of the Noticee and these charges get included ... loading charges paid by way of Hamali charges are negotiated by the transporter with the Hamal society and paid directly to Hamals. Such charges
March 2013 is levied for such loading and have been
referred as Silo Loading Charges. It is submitted that those
charges are wrongly alleged ... total amount
of sale includes crushing charges as well as other
charges e.g. silo loading charges and the same was
shown in the profit
appellant had availed cenvat credit on service tax paid on 'loading charges' for loading the goods from their godown into their customer ... Department's contention is that the delivery charges and loading charges are not eligible for availment of credit as they had occurred beyond
packaging strapping charges, package loading charges, packaging forwarding for examination, document charges, Airport authority charges, agency charges, DEPB charges, loading unloading charges, EDI charges, security ... goods to the port and their handling, documentation etc. to enable the loading of the goods on the vessel for export. Reliance was placed
Start Rite Shoes Pvt. Ltd. vs Cce Mumbai - I on 12 March, 2019
IN THE
details of Godown rent, other fixed expenses, and loading
charges for outward movement received by them from M/s Tata Chemicals
Limited, They also stated ... paid to clearing and forwarding agent by the
client.
(iv) The loading charges for outward movement is for recovery of
expenses incurred by them
