Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 1372 - CESTAT KOLKATAClassification of service - transportation service or Cargo Handling Service? - transportation of materials, loading and unloading there for while shifting of the various materials within the said Steel Works and other incidental work related thereto - HELD THAT:- The Appellant has undertaken the work of shifting of various materials within the Tata Steel Works factory. A perusal of the contract revealed that it was a composite contract in which Transportation was the primary service. Loading, unloading and stacking of the cargo was incidental to the main work. Accordingly, service tax was payable on Transportation service on the total value received. However, the Appellant has paid service tax under the category of Cargo Handling Service, towards the receipts made for loading, unloading and stacking work. Just because they have paid service tax under Cargo Handling Service for the unloading, loading and stacking services, it does not mean that the Appellant were liable to pay service tax under cargo Handling Service on the total value. The Appellant is not liable to pay service tax under the category of Cargo Handling Service'. Hence, the demand confirmed in the impugned order is not sustainable. Since demand of service tax is not sustainable, the demand of interest and imposition of penalty is also not sustainable. The impugned order set aside - appeal allowed.
|