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2013 (6) TMI 109 - AT - Service TaxCargo handling service - service tax demand along with interest and penalties - Department felt that activity of handling coal prior to 01.06.2007 was covered under cargo handling service - assessee is contesting the levy of service tax under Cargo Handling Services as Coal in this case is not cargo - Held that:- As decided in Gangadhar Bulk Movers Pvt. Ltd. case [2011 (11) TMI 358 - CESTAT, MUMBAI] loading of coal is done on tippers by hiring pay-loaders and the tippers transport the coal from one place within the mining area to another place and unload it there. As regard the contention of the Appellants that no manual labour is involved in loading and unloading is not factually correct and is contrary to terms and conditions of work order. Moreover, the definition of cargo handling service place no restriction on loading or unloading by manual or mechanical method. It is pertinent that loading and unloading are not incidental to transportation in this case, since for transportation, there is a separate work order, which is not the subject matter of this case. It is also pertinent that once the activity carried out, is found to be loading and unloading of cargo, such activity is clearly covered under the category of cargo handling service. The cargo is not only goods transported by a vessel or by aircraft, but also goods transported by motor vehicle, and undoubtedly, the tipper is motor vehicle. Thus once activity carried out is found to be loading or unloading of cargo such activities is covered by category of cargo handling service - Revenue’s appeal is allowed.
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