GST ArticlePre-GSTSupreme Court

Transportation of goods along with ancillary service of handling goods not be taxed as Cargo Handling Service

The Hon’ble Supreme Court in the case of C.C.E. & S.T. Surat v. Arkay Logistics Ltd. dismissed the Civil Appeal filed by the Revenue Department thereby holding that, primary service of transportation of goods along with ancillary service of handling of goods and related activities would not be taxed as Cargo Handling Service.

Pre-GSTSupreme Court

Commission received from foreign buyers for services and procurement of goods do not fall under the definition of ‘intermediary services’

The Hon’ble Supreme Court in the case of Commissioner of Goods and Services Tax and Central Excise v. SNQS International Socks Private Limited [Civil Appeal Diary No(s). 8343/2024 dated March 19, 2024] dismissed the Commissioner of Goods and Services Tax and Central Excise (“the Appellant”) appeal.