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2018 (1) TMI 981 - AT - Service TaxClassification of services - transportation service charged Service Tax in the invoice under the category of Goods Transport Agency Services - The case of the Department is that the service provider by the appellant is not classifiable under GTA services but correctly classifiable under Clearing and Forwarding Agency Services - Held that: - on identical issue of the appellant itself, Gupta Coal India Ltd Versus Commissioner of Central Excise, Nagpur [2017 (10) TMI 289 - CESTAT MUMBAI], where the entire facts and the contract is same in that case. In the present case, only difference is of the period, in the earlier Tribunal s order period was 2005-06 to 2009-10 and in the present case period is 2010-11, where it was held that It would appear that transportation is the most prominent of these and the classification that was declared by the appellant cannot be faulted for its legality. More so, as the impugned order has failed to consider such an option. Nay, even the show cause notice is regrettably bereft of such a scrutiny. The activity of the appellant is not classifiable as ‘clearing and forwarding agents service’ and the demand on that head must fail. Appeal allowed.
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