TMI Blog2013 (11) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... e services rendered, transportation is shown separately (on actual basis, verifiable by documentary evidence), the tax would be leviable only on the Cargo Handling Charges. This clarification issued by the Board applies even to the facts of the present appeal. Since the appellant has discharged the Service Tax liability on both these services, the question of leviability of Service Tax on whole am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... containers, they are charging handling charges as also transportation charges from the customers and these are shown separately in the invoices. On the handling charges, they are discharging service tax under the category of Cargo Handling Services' whereas on transportation charges, they have discharged Service Tax under GTA services. The department was of the view that the entire transaction sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with respect to handling of containers undertaken by the appellant, on which Service Tax liability has been discharged under the category of Cargo Handling Service'. The other relates to movement of the container from CFS to the Port and vice-versa for which they have engaged a transporter. The said service of movement of container is covered under GTA services and as a recipient of the service, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability would accrue as the said services were not taxable during that period. In the present case, Service Tax liability has been discharged on both the services. 4. The ld. Addl. Commissioner (AR) appearing for the Revenue reiterates the findings of the adjudicating authority. 5. We have carefully considered the submission made by both the sides. 6. The CBE C vide Circular no. B-11/1/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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