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2019 (4) TMI 907 - AT - Service TaxGoods Transport Agency Service - Indian port of entry handling and inland transportation service - composite contracts - short paid duty - Held that:- The composite service may include various intermediary and ancillary services such as loading/unloading, packing/unpacking etc. provided in the course of transportation of goods by road. These services are not provided as independent activity but as means of successful implementation of the principal service, namely the transportation of goods by road. It has, therefore, been stated that a composite service even if it consists of more than one service, should be treated as a single service based on the main or principal service. Thus, any ancillary/intermediate service provided in relation to transportation of goods, and the charges, if any, for such services are included in the invoice issued by the Goods and Transport Agency and not by any other person. Such service would form part of Goods and Transport Agency Service. The learned Authorized Representative of the Department has also made an attempt to convince us that the services rendered by the Appellant were not merely transportation of the goods, but something more and, therefore, fell within the definition of “Cargo Handling Services - This activity, as is also apparent from the agreement, is clearly ancillary services provided in relation to transportation of goods. The Appellant is, therefore, correct in asserting that it is not providing “Cargo Handling Service‟. Thus, it is more than apparent that the Appellant is not rendering “Cargo Handling Services‟ to GVK/Gautami - Impugned order set aside - appeal allowed - decided in favor of appellant.
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