Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 483 - AT - Service TaxCargo Handling Service - inclusion of the estimated cost of transportation of goods by barges from mother vessel to jetty or vice versa in the value of services rendered. - On the other hand, the main contention of the applicant is that transportation is a separate activity and cannot be considered as “Cargo Handling Service”. Before 2009 though there was Service Tax on transportation of goods by road, air or railways, but there was no Service Tax for transportation of goods by water ways. - The main issue to be considered in this case is whether the activity of unloading of goods from ship to finally trucks/rails would be considered as a single service or it can be split into two parts. The first one, cargo handling and the second one transportation of the cargo within the port area. Held that:- our prima facie view is that the services provided by them cannot be considered as a port service atleast before the definition was amended w.e.f. 1-7-2010. Nature of services is relating to handling of goods and can be provided in port area as also in place outside port. Prima facie the services provided within the port area if covered by the definition of various services would be covered by that service if the same is not covered by the definition of “Port Service/Other Port Service”. Even applicant was paying service tax on certain activities under “Cargo Handling Services” from 16-8-2002 to 30-6-2003. From 1-7-2003, on the same activity, applicant started paying tax under other port service. Applicants have not made out a prima facie case on merits (except in case of transportation from one port to another which forms minor part of the demand) - No financial hardships has been pleaded - stay granted partly.
|