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2018 (3) TMI 1689 - AT - Service TaxClassification of services - contract for transportation of bricks and for accomplishing the said purposes - Cargo handling service or GTA Service? - Held that:- The service provider M/s. Bharat Refractory's Ltd. has awarded the contract for transportation of bricks and for accomplishing the said purposes, the appellant undertook the activities of loading, unloading, etc. Since the principal objective of the contract was for transportation of goods, the same should appropriately fall under the GTA service and not under cargo handling service. In this case, the appellant was awarded with the work order for application of Gunning Mass in steel melting process, which has basically meant for maintenance of furnace. Thus, such activities are in the nature of management, maintenance or repair service, as defined under Section 65(64) of the Act. Appeal dismissed - decided against Revenue.
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