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2017 (9) TMI 923 - AT - Service TaxClassification of service - composite services consisting of a combination of different services - services of loading, unloading, together with shifting/transportation of household articles to various customers - whether classifiable under Cargo Handling Service or GTA service? - penalty - Held that: - It is a matter of fact that the customers never approach the appellant only for loading, unloading, packing or unpacking of goods - Considering the sensitive nature of the goods being transported, the appellant also undertakes other activities of packing etc., if so desired by its customers, which are optional. Thus, the modus operandi adopted by the appellant transpires that the principal aim and objective is for transportation of goods and providing of other services are incidental and ancillary to the main purpose of transportation. The decision in the case of Drolia Electrosteels Pvt. Ltd. [2015 (12) TMI 161 - CESTAT NEW DELHI] is squarely applicable to the facts of the present case, wherein by relying on the CBEC Circular No.104/7/2008-S.T., dated 06.08.2008, the Tribunal has held that the service provided by M/s Hira Industries (appellant therein) merits classification under the GTA service and not under Cargo Handling Service. The services provided by the appellant will appropriately classifiable under GTA service, instead of Cargo Handling Service - However, since the appellant has wrongly claimed abatement and subsequently paid the service tax amount of ₹ 14,10,083/-, the confirmation and appropriation of such amount in the impugned order is proper and justified. Appeal allowed - decided partly in favor of appellant.
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