Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Separate Invoicing of Cargo Handling & Transport Services Defeats 'Bundled Service' Classification Under Finance Act, 1994 : CESTAT Chandigarh
CESTAT Chandigarh rules that distinct invoicing of transportation and cargo handling services prevents classification as a 'naturally bundled service' under the Finance Act, 1994. The ruling clarifies that service tax liability must be assessed based on actual invoicing practices, not assumed bundling, impacting multimodal logistics providers and tax authorities.