9911796707
TMI Blog2013 (12) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... en confirmed by the adjudicating authority on the ground that appellant had short paid the service tax on the services rendered by them. It is the case of the Revenue that appellant had rendered services of Cargo Handling but segregated the services into Cargo Handling Services and Transportation Services (GTA services) and availed the benefit of abatement on the GTA services and discharged the service tax liability. 4. Learned counsel would bring our notice factual position as to the issue involved. It is his submission that, by a show cause notice dated 02.11.2010 the same services were sought to be segregated by the Revenue by holding that transportation of timber logs from Port Area to importers premises would fall under the category ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax has been discharged by them. He would submit that in an identical issue, coordinate bench in the case of R.K. Transport Company vs. CCE, Raipur -2012 (27) STR 496 (Tri. Del.) has taken a view that the transportation charges can be charged or taxed under GTA services even if there is composite contract. It is his submission that in the instant case there was oral contract and discharged the service tax liability. He would also rely upon the stay order of the Tribunal in the case of Ace Construction vs. CCE, Jaipur 2009 (15) STR 449 (Tri. Del.). He would submit that a similar issue has came up before the Tribunal in the case of Gupta Coal India Limited wherein the coordinate bench has taken a view similar to the view expressed by the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by road on the amount received from the importers. We also note from the invoices issued by the appellant that for transportation of logs from port area to importers premises, appellant is indicating the amount separately as transportation charges, on which after receiving payment, appellant discharged the service tax liability under reverse charge mechanism. Further, we also find the decision of the Tribunal in the case of R.K. Transport Company being on the similar issue may also cover the issue in favour of the assessee. We also find that the appellant has also made out a case for waiver of pre-deposit on the ground of limitation, as the show cause notice dated 02.11.2010 was issued by the department indicating the same services for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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