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2018 (4) TMI 1040 - CESTAT AHMEDABADClassification of services - appellants were only loading timber logs from the port area and lift them into truck/trailers and transported it to area situated in the ranges of around 50 to 60 km - GTA Service or Cargo Handling service? - extended period of limitation - CBEC Circular No. 104/7/2008-ST dated 6.8.2008 - Held that: - appellant are primarily involved in loading/unloading of timber logs into the truck/trailer and transport of the same to the nearby location of the importer - they are issuing consignment note for these transportations and they are discharging duty liability under the category of GTA. Reliance also placed in the case of RK. TRANSPORT COMPANY Versus COMMISSIONER OF CENTRAL EXCISE, RAIPUR [2012 (3) TMI 271 - CESTAT, NEW DELHI], where it was held that The definition of cargo handling service includes cargo handling incidental to freight. The definition does not specifically include transportation. It specifically excludes mere transportation. So the definition cannot be interpreted to mean that if a transporter who transports goods for 460 KM does loading and unloading also, the service rendered by the transporter will no longer be transportation but cargo handling service. Appeal allowed - decided in favor of appellant.
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