Supreme Court Overturns High Court on Service Tax Classification: Union of India vs. Coastal Container Transporters Association (2019)

/ Cargo Handling Service, Classification of Services, Finance Act, 1994, Finance Act, 1994 with Section 65(23), Finance Act, 1994 with Section 66F, Finance Act, 1994 with Section 73(1), Goods Transport Agency, Judges, R. Subhash Reddy, Service Tax, Uday Umesh Lalit

Supreme Court Overturns High Court on Service Tax Classification: Union of India vs. Coastal Container Transporters Association (2019) LEGAL ISSUE: Whether the services provided by transporters who arrange for both road and sea transport of goods should be classified as “cargo handling service” or “goods transport agency” for the purpose of service tax. CASE TYPE: […]

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