Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 826 - AT - Service TaxGTA Services - abatement claim - reverse charge mechanism - Department has entertained a view that the appellant have been providing a cargo handling service and mining service to the service recipient namely M/s SECL and, therefore, they are not entitled for the abatement - HELD THAT:- From the work orders that primary nature of the work is loading and transportation of the coal from mining area to railway siding. From the plain reading of the work orders, we infer that the primary nature of the activity undertaken by the appellant for M/s SECL is for the transportation of the coal from the pit heads to the railway siding or within the mining area itself with related ancillary activity of loading and unloading of coal into dippers. The work relating to the loading and unloading is ancillary to the transportation work which has also been clarified by the CBEC vide its Circular dated 6 August 2008 wherein it has been mentioned that the composite service may include various intermediate and ancillary service provided in relation to the principle service of the road transport of goods. Such intermediate and ancillary service may include loading/ unloading, packing/unpacking, trans-shipment or temporary warehousing etc. - These services are not provided as independent activities but are for the purpose of successful completion of the service of transportation of goods by road and, therefore, same is to be classifiable under GTA service. The primary activity of the appellant provided in the above-mentioned work orders is that of Transportation of Goods by Road and not of the cargo handling or of mining service either - for period upto 30 June 2012 the services provided by the appellant does not fall either under the category of cargo handling services or under the mining service and same has properly been classified under the Transport of Goods by Road service and on which M/s South Eastern Coal Fields Limited have already deposited the proper service tax under reverse charge mechanism. Demand post negative era that is 1 July 2012 to March 2013 - HELD THAT:- The matter is also no longer res-integra and it has already been decided in number of decisions of this Tribunal that the activity as undertaken by the appellant is classifiable under transportation of goods service and shall be entitled for abatement of value as provided in the relevant notification - reliance placed in the case M/S H.N. COAL TRANSPORT PVT. LTD., M/S V.N. TRANSPORT PVT. LTD. VERSUS CCE & ST, RAIPUR [2018 (8) TMI 173 - CESTAT NEW DELHI]. The activity undertaken by the appellant has rightly been classified under the category of Transport of Goods by Road service and the appropriate service tax has already been paid by M/s SECL under the reverse charge mechanism basis - appeal allowed - decided in favor of appellant.
|