Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1417 - AT - Service TaxClassification of services - Cargo Handling services or otherwise? - handling of iron and steel products at the later stockyard - HELD THAT:- The appellant shall take delivery of all the consignments meant for the Company and stacked them in the stockyard in orderly manner and arrange for the delivery of the goods. The agreement outlined four measure operations viz. unloading, transportation (both external and internal) stacking and ExYard delivery - On examination of the agreement, it is observed that the appellant for the purpose of transportation from the platform to the stockyard of the appellant has undertaken the job of loading and unloading operation. Transportation is the main activity for which loading and un-loading are performed. Transportation of the goods would incidentally include loading and unloading, but these activities cannot be covered by the definition of Cargo Handling Services. Board’s Circular dated 01.08.2002, clarifies that mere transportation of goods is excluded from the purview of cargo handling services. In the instant case, the payment was made for the performance of cranes, machinery and trucks for undertaking transportation of the goods by the above machinery and trucks, wherein loading and unloading is incidental activity. The payment received by the appellant is not under head of “Cargo Handling Services”, but for Hire charges on such machineries. It is pertinent to note that the agreement was executed on 8th December, 2000, and the cargo handling service has been notified w.e.f. 16.08.2002. The activity undertaken by the appellant is of transportation of goods and the activities of loading and un-loading are clearly incidental to the main activity of transportation of goods - Appeal allowed - decided in favor of appellant.
|