issue that poses for consideration in these appeals is whether the Terminal Handling Charges (THC) received by the assessees is taxable under the category ... During the audit it was also noticed that assessee is receiving Terminal Handling Charges (THC) from Southern Railways which appeared to be subject to Service
collecting terminal handling charges and other
charges such as SSR (Special Service Request),
Demurrage charges, Reefer Monitoring Charges,
Special Handling Charges etc., which ... namely Importers, CHAs and others
includes services at the terminal for which Terminal Handling Charges
are collected.
15. These charges which are collected
collecting terminal handling charges and other
charges such as SSR (Special Service Request),
Demurrage charges, Reefer Monitoring Charges,
Special Handling Charges etc., which ... namely Importers, CHAs and others
includes services at the terminal for which Terminal Handling Charges
are collected.
15. These charges which are collected
Credit on
the different heads mentioned on the invoices namely
documentation charges terminal handling charges and bill of
lading charges on invoices/debit notes. These ... Tangible goods
Service
Cenvat Credit of Service Tax paid on Document Charges,
terminal handling charges and bill of lading charges is
admissible output service
Service
including freight charges, terminal handling charges, documentation charges, container repo
charges etc., the appellant deducted TDS except that from freight charges therefore if
considered ... including freight charges, terminal handling charges, documentation
charges, container repo charges etc., the appellant deducted TDS except that from
freight charges, therefore, is considered
deduction at
source on payments on account of Inland haulage charges, Terminal
handling charges, Bunker adjustment factor and cost adjustment factor
were considered in respect ... amounts paid by the assessee
company towards Inland haulage charges, Terminal handling charges,
Bunker adjustment factor, Cost adjustment factor, etc., i.e., shipping
expenses, were
account of various charges
such as demurrage charges, handling charges paid to the Indian agents of
non-resident shipping companies. He drew our attention ... assessee, we have observed that major payments were towards transport
charges, port charges, terminal handling charges, consolidated charges,
other charges which in our considered view
bill of
each such party including freight charges,
terminal handling charges, documentation
charges, container repo charges, etc., the
appellant deducted TDS except that from
Page ... bills comprised of
freight in foreign currency, terminal
handling charges, documentation charges,
etc. On terminal handling charges and
documentation charges, the assessee had
already deducted
clear that the terminal
handling charges are nothing but container handling and specifically
covered under the category of cargo handling services and therefore, same ... Ports like Kandala Port
Trust, Mundra International Terminal, etc. are charging for terminal
handling charges for the container import /export cargo handled by them
well
as "terminal handling charges, documentation charges, etc.". Assessee has
deducted tax at source on "terminal handling charges, documentation charges ... including freight charges, terminal handling charges,
documentation charges, container repo charges etc., the appellant deducted TDS
except that from freight charges, therefore, if considered
