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2013 (2) TMI 535 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), CHENNAICargo Handling Service – Whether the activity of transshipment of household articles is classifiable under ‘Cargo handling service’ – Assessee is engaged in transshipment of household articles and are registered under the category GTA – It was noticed by the department that the assessee is rendering the service of transshipment of household goods and they had not registered under Service tax and had not paid Service tax for such services – Held that:- Handling of bulk cargo or goods would alone fall under Cargo Handling Services. Transportation of household articles will not be equated with the cargo or goods handling. The name ‘cargo’ itself suggests that it is relating to handling of cargo in bulk. The name ‘goods’ would suggest that it relates to the same goods/items in commercial quantity. Whereas the household articles consists of various used items which cannot be equated with bulk cargo or goods and hence cannot be brought under Cargo Handling Service – In favour of assessee. Assessee had applied for Centralized registration for various services and that the Department had also issued the same, there cannot be suppression of fact on the part of the appellant with an intention to evade payment of Service Tax – Show Cause Notice was issued after issuing Centralized Registration therefore proviso to the extended period of limitation of time cannot be invoked – In favour of assessee.
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