Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 450 - AT - Service TaxCargo handling service - Assessee pleaded that he was only handling the goods in the factory and also removing the garbage (malba) and pleaded that his activity is not cargo handling - Held that:- Activity of the respondent was unloading of the store material, gunny bags, chemicals, etc. in the factory, shifting of the sugar bags from one place to another, removing garbage (malba), etc. There is nothing on record to indicate that the respondent was involved in packing and loading of the sugar onto vehicles/railway wagons for transport. The Division Bench of this Tribunal in the case of Sainik Mining & Allied Services Ltd. v. CCE, BBSR reported in [2007 (11) TMI 90 - CESTAT, KOLKATA] has held that transportation of the coal in the colliery and deployment of machines and tipper trucks for transport of coal from quarry beds to surface stocks/railway sidings is not covered by cargo handling service - cargo handling service is an adjunct service to the actual transportation of the goods and that pre-transportation activities like packing, loading and post-transportation like unloading/unpacking, etc. would be covered under “cargo handling service” category. Since in this case, activity of the Respondent is handling of the goods in the factory or godown or removing of garbage, the same cannot be said to be an activity adjunct to transportation of the goods. Therefore, the respondent’s activity would not be covered by cargo handling service as defined under Section 65(23) as he has not handled any cargo i.e. the goods meant for transport. - Decided against Revenue.
|