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2014 (3) TMI 304 - AT - Service TaxWaiver of pre-deposit of Service Tax - Cargo Handling Service - Composite services of shifting/transportation of materials - GTA Services - Held that:- Applicant in this case has got various work orders from M/ s.UML for unloading, loading, track cleaning and transportation of iron ore from Railway siding to the premises of M/ s.UML and stacking thereof at M/ s.UML . In other cases the contract was for hiring of the equipments to M/ s.UML's Railway siding for hoping of iron fines, cleaning of rakes, handling of materials in the works of M/ s.UML etc. We find from the various contracts that rate quoted is for composite services and on per M.T. basis. As per note appended to the contract order the above rates are based on considering the day time traffic restriction. Further in order to cope up with the increased movement of additional quantity of raw material through Railway siding, adequate number of vehicles (dumpers/trucks) is to be deployed on regular basis. It is to be ensured that all the lorries/dumpers used for carrying out the job are fully equipped with all valid genuine documents such as tax token; owner-book, insurance policy, driving licence etc. so that there will be no problem/non-compliance en route till the delivery of the materials at the stacking yard. Any liability arising on lapse on this account will be to the Applicant's account. No increase in transportation rate will be entertained during the contract period. However, the same may be reviewed at discretion of M/ s.UML . It appears from the foregoing facts that transportation is the principal activity and the loading and unloading are only ancillary to the activity of transportation. In case of composite services of shifting/transportation of materials where loading and unloading is ancillary to the main activity of transportation are held to be classifiable under GTA Services. Further the various activities undertaken by the contractor inside the works were held to be non-taxable. We also find that in this case M/s. Usha Martin Ltd. has already discharged the tax on GTA Services under the Reverse Charge Mechanism. In these circumstances we are prima facie of the view that all the Applicants have made out prima facie case for waiver of pre-deposit of entire amount of dues adjudged against each of them. Accordingly pre-deposit of dues adjudged against each of the Applicants is waived and its recovery stayed during pendency of the Appeals - Following decision in Om Shiv Transport [2013 (5) TMI 110 - CESTAT NEW DELHI] and M/s. R.K.Transport Company [2012 (3) TMI 271 - CESTAT, NEW DELHI] - Stay granted.
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