ST : If assessee has raised bill for transportation separately on actual basis, tax cannot, prima facie, be levied thereon under Cargo Handling Services

ST : If assessee has raised bill for transportation separately on actual basis, tax cannot, prima facie, be levied thereon under Cargo Handling Services



[2013] 36 taxmann.com 367 (Ahmedabad - CESTAT)


CESTAT, AHMEDABAD BENCH

Balaji Heavy Lifters (P.) Ltd.

v.

Commissioner of Central Excise, Rajkot*