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2017 (11) TMI 1279 - AT - Service TaxCargo Handling services - non-payment of service tax - Held that: - It is clear that the assessee/appellant are engaged in unloading iron ore from railway racks at Bilaspur siding, loading of such iron ore into the trucks, transportation upto the factory and thereafter unloading the said iron ore in the premises of the client’s factories - Considering the quantification of consideration received alongwith the quantum of cargo handled, we are of the view that the assessee/appellant are essentially involved in cargo handling service and the transport being incidental to said activities - It is also noted that the assessee/ appellant did collect service tax from various clients under cargo handling service and upon enquiry by the Revenue, deposited an amount of ₹ 9.98 lakhs under the said category. It would appear that the assessee/appellant treated the said services as cargo handling services and are contesting the tax liability only after the proceedings have been initiated by the Revenue. Extended period of limitation - Held that: - appellant have collected service tax under Cargo Handling Service from various clients and deposited the same upon initiation of enquiry by the Revenue - it is not open to the assessee/appellant to contest the demand for extended period on the ground of their bonafideness. Penalties - Held that: - the impugned order fell in error in stating that simultaneous penalties cannot be imposed on the assessee/appellant for the same case - the impugned order is legally not sustainable with reference to non-imposition of penalty under Section 76. Appeal allowed - decided in favor of Revenue.
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