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2019 (4) TMI 1958 - AT - Service TaxCENVAT Credit - Cargo Handling Services - service of maintenance and repairs of power plant post 16/06/2005 - HELD THAT:- The repair and maintenance service admittedly the appellant was working as an individual. For the period prior to 16/06/2005, the appellant is carried out repairs and maintenance of immovable equipments and from 16/06/2005 such requisite of repairs of such equipments became taxable, therefore, the appellant is not liable to pay service tax under the category of maintenance and repair services prior to 16/06/2005, but post 16/06/2005 the appellant is liable to pay service tax. If same is not paid, the appellant is liable to pay serviced tax and interest thereon also. But, no penalty is imposable as the appellant is aggitating that it is an issue of interpretation. Cargo Handling Service - HELD THAT:- Mere transportation of goods is not covered under the category of cargo handling services. Moreover, where the cargo handling service the activity of loading and unloading of cargo is not liable to service tax, the said view was taken by Tribunal in the case of DALVEER SINGH VERSUS COMMISSIONER OF CENTRAL EXCISE [2007 (11) TMI 83 - CESTAT, NEW DELHI], therefore, the appellant is not liable to pay service tax under the cargo handling service. The appellant is liable to pay service tax under the category of maintenance and repair service post 16/06/2005 (if same is not paid, same is to be paid alongwith interest), no penalty is leviable. Under the category of cargo handling services, the service tax demand is set aside - appeal disposed off.
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