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2024 (1) TMI 888 - CESTAT NEW DELHIRecovery of short paid service tax alongwith interest and penalties - failure to include transportation charges in the assessable value - Department formed an opinion that the transportation charges are to be covered under mining services - whether the whole activity of the appellant or the services rendered by the appellant are mining service only or are two different services? - HELD THAT:- The contracts are not composite in nature and the services provided by the appellants are not composite in nature. There are separate arrangement/contract for the activity which can be called as the Mining Services and the activity which is Transportation Services. Also as apparent from the Section 66F as reproduced above, it is clear that when two separate activities are being provided even though under the single instrument or contract, those have to be treated as two separate activities and thus should be taxed separately. In the decision titled as Jain carrying Corporation Vs. Commissioner of Central Excise, Jaipur, [2015 (11) TMI 98 - SC ORDER], wherein it was held that if separate rates are provided for separate activities under a common agreement/instrument, the activities should be classified under their respective categories. Though the department has also relied upon several decisions but most of them pertains to the comprehensive/composite contract. As already discussed above, it is not the fact for the contracts in question. The adjudicating authority while declining the transportation activity as a GTA service has held that since there is no consignment note, the same cannot be held to be the GTA service. No doubt in terms of Rule 4B of Service Tax Rule, 1994, issuance of consignment note to the recipient of service is mandatory. But in the present case, apparently and admittedly, there were issued transit slips having all such details as were to be mentioned in the consignment note. Hence just because the receipts/notes had a different nomenclature, it cannot be held that there was no consignment note. There are no reason to conform the order under challenge. Same is therefore set aside - appeal allowed.
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