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2012 (3) TMI 271 - AT - Service TaxCargo Handling Service - The Appellants are engaged in activities of mining for excavation of bauxite ore, loading of the same into trucks at the stock yards, transportation of the same by road and unloading of the same at specified area to BALCO and HINDALCO - revenue issued a Show Cause Notice confirming a Service tax demand along with interest and penalty classifying the activities under "Cargo Handling Service" - Assessee contented that their contract is for integrated activity of mining and cannot be vivisected and subjected to tax- . For the period from 01-01-05 service tax has been discharged on the entire consideration received for transportation of goods and for the period prior to 01.01.05 no service tax is legally tenable as neither GTA nor Business Auxiliary Service was in force - the Appellants have also the argument that the demands are time barred - the The Ld SDR on the other hand relies on Circular 232/2/2006-CX-4 dated 12-11-07 issued by CBEC when mining service was brought under tax net by Finance Act, 2007 - Held that :- In the activities carried out by the appellants there appears to be a small component of loading and unloading of cargo. The contract with BALCO has an integrated rate of ₹ 485 per ton for mining, transportation, loading and unloading - on the entire component of transportation the receiver of the service has already paid service tax under the category of services of Transportation of Goods by Road - The cargo handling activity is incidental to transportation - It can be seen from fixed base transportation charge and there is no attempt to show that this is an unreasonable rate for transportation, jacked up on account of value of cargo handling included in it - Appeal was allowed in the favour of Assessee
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