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2013 (6) TMI 489 - CESTAT AHMEDABADCargo Handling or transportation (GTA) service - Stay - Extended period of limitation - computation of period for issuance of Show cause notice (SCN) - held that:- . In any case, demand for the period October 2008 to December 2009 is within the normal period of time. Further, time-bar is both a question of fact and question of law which can be considered only at the time of final disposal of the appeal. As regards, the contention of the appellant that the service rendered is ‘Cargo Handling' and not ‘transportation', we do not find any merit in this argument. The work order given by them to the transporters clearly indicates that it is for loading and transportation of clinkers and rate for transportation is far higher than that for loading. In any transportation, loading and unloading is incidental and, therefore, the predominant and essential nature of service is transportation and not ‘Cargo Handling'. - Prima facie case against the assessee - directed to make predeposit of 50% of demand.
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