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2017 (6) TMI 820 - AT - Service TaxCargo Handling Service - demand - extended period of limitation - Held that: - if the goods are transported by road and loading-unloading has been done by the assessee, the same is covered under GTA service as clarified by CBEC Circular No. 104/07/2008-ST dated 06 Aug 2008 and Circular No. 186/5/2015-ST dated 05.10.2015 - The said circulars also clarifies that if the main service is Cargo Handling service, in that circumstances the service tax has to be demanded under the category of Cargo Handling services. Admittedly, the appellant has shown three invoices for handling charges which is recovered by them from the service recipient. In that circumstance, we hold that appellant is liable to pay service tax for these three invoices. Penalty u/s 78 - Held that: - It is clarified that if the appellant pays whole of service tax amount along with interest and 25% of service tax as penalty, within 30 days from the date of recipient of this order, the penalty shall be reduced to 25% of the amount of service tax. Appeal allowed - decided partly in favor of assessee.
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