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2019 (10) TMI 98 - CESTAT HYDERABADClassification of services - Cargo Handling Service or not - activity of loading, transport and unloading of cargo through road, Rail (containers), Road-cum-Rail to different service receivers under composite contracts - CBEC vide circular F.No. B.11/1/2002-TRU, dated 01.08.2002 - HELD THAT:- From the definition of “Cargo Handling Services” what emerges is that mere transportation of cargo is excluded and there is no doubt that a freight activity of service of transportation of goods will surely be included some manner of loading and unloading of goods. It is found that the assessee themselves do not carry out the activities of loading and unloading per se which are claimed to be carried out by independent contractors. In the present case, it is found that the contracts apparently did not have significant component of Cargo handling other than transportation though a small component of loading and unloading cannot be ruled out. But, however, no separate activity of cargo handling is mentioned nor the rate specified and even the invoices placed on record do not specifically charge for cargo handling nor for loading and unloading. The cargo handling activity alleged by the Revenue is perhaps incidental to the activity of transportation and Revenue’s attempt to convert such activities into cargo handling service is too far fetching. The services provided by the appellant cannot be brought under the purview of cargo handling services. The allegation against the assessee on this score cannot sustain - appeal allowed - decided in favor of appellant.
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