TMI Blog2011 (5) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... “Airport Service” the position is different. Under this entry service rendered to any person, by airports authority or by any other person, in any airport or a civil enclave became taxable - appellant shall make a deposit of Rs. 2.58 Crores, deposit of balance of duty demanded and interest and penalties waived - ST/913/2010 - ST/274/2011(PB) - Dated:- 4-5-2011 - Ms. Archana Wadhwa, Shri Mathew John, JJ. Shri A.K. Batra, Advocate, for the Appellant. Shri Sumit Kumar, SDR, for the Respondent. [Order per : Mathew John, Member (T)]. The appellant is in the business of setting up and managing various airports in the country and in this business appellant provides various services taxable under Finance Act, 1994. The appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay tax in respect of services rendered, though such service was in relation to export cargo. 5. Relevant legal provisions are reproduced below : 5.1 For Cargo Handling agency : Taxable service is service provided, - (zr) to any person, by a cargo handling agency in relation to cargo handling services ; cargo handling service means loading, unloading, packing or unpacking of cargo and includes, (a) cargo handling services provided for freight in special containers or for non-containerized freight, services provided by a container freight terminal or any other freight terminal, for all modes of transport, and cargo handling service incidental to freight; and (b) service of packing together with transportation of cargo o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the process of accepting cargo from the exporters, getting it examined by customs and finally entrusting the goods to the concerned airline for taking it out of the country. Such activity can in the normal course be considered as cargo handling services. But the definition at 65(105)(zr) specifically excludes handling of export cargo from the scope of the entry. Once it is excluded from the entry where the service might have fitted, revenue cannot argue that the service will come within the definition of another entry like Storage and Warehousing Services . The appellant has to hold the cargo for a few hours or some rare cases for a few days till the concerned airline is ready to lift the cargo and this holding of cargo is incidental ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27,07,72,958 2,80,02,783 X-Ray 21,26,46,725 2,18,95,333 Export Packing 1,52,78,758 15,59,469 Export Misc 4,16,872 50,316 Carting(Import) 6,39,761 65,754 Total 90,31,22,064 8,59,06,238 (vi) The appellant also argues that this is case which involves interpretation of legal provisions and hence extended period of 5 years cannot be invoked in this case for issuing demand under Section 73 of Finance Act because the appellant had no intention to evade any duty but have acted on bona fide belief. 8. The ld DR on the other hand makes it very clear that no exemption is given for cargo handling services in relation to export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia Pvt. Ltd. supra. 13. But the position from 10-9-2004, when entry was notified for Airport Service the position is different. Under this entry service rendered to any person, by airports authority or by any other person, in any airport or a civil enclave became taxable. 14. By a simple understanding, the definition at 65(105)(zzm) would cover the services provided by the appellant even without the proviso inserted by Finance Act, 2010. For this period the main contention of the appellant is on time-bar. 15. Prima facie we are not convinced that the simple meaning of the above entry could not be understood by the appellant and the appellant had some confusion about it. This is a matter which can be decided while hearing the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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