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2013 (12) TMI 738 - AT - Service TaxDemand of service tax - Cargo Handling service - Segregation of service into Cargo Handling Services and Transportation Services - Benefit of abatement on the GTA services - Held that:- there is an evidence which indicate that appellant had charged separately for the loading of timber logs within the port area on to the Trailor or specially designed vehicles and discharged the service tax liability and also discharged the service tax liability on transportation by road on the amount received from the importers. We also note from the invoices issued by the appellant that for transportation of logs from port area to importer s premises, appellant is indicating the amount separately as transportation charges, on which after receiving payment, appellant discharged the service tax liability under reverse charge mechanism. Appellant has also made out a case for waiver of pre-deposit on the ground of limitation, as the show cause notice dated 02.11.2010 was issued by the department indicating the same services for the same period under GTA services hence, invoking extended period again the show cause notice dated 15.11.2012 - Following decision of R.K. Transport Company vs. CCE, Raipur [2012 (3) TMI 271 - CESTAT, NEW DELHI] - Stay granted.
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