TMI Blog2014 (8) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... while for transportation, he has not discharged Service Tax liability under the category of cargo handling service - reproduced clarification given by the Board that in 2002 itself, the Board has clarified that if the bill amount indicates cargo handling service separately and transportation separately on actuals basis, then the Service Tax liability can be levied on cargo handling service only - At the same time, the Board’s circular which has issued in 2002 was correctly followed by the appellant herein, raising separate bills for cargo handling service and transportation - appellant has made out a prima case for waiver of pre-deposit of the amounts on limitation at this juncture - Stay granted. - ST/385/2012 - Stay Order No. S/2299/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f transportation for discharge of Service Tax liability under the cargo handling service. He would also submit that the entire case made out by the Department is that the amount charged by them under the head Transportation would fall under the category Cargo Handling service as it would amount to bifurcation of the contract given by the service recipient to them in order to evade Service Tax liability. He would rely upon the decision of the co-ordinate Bench of Tribunal at Chennai in the case of South India Corporation v. CCE, Trichy - 2011 (22) S.T.R. 70 (Tri-Chennai) and submit that the case of the Department is not accepted by the Tribunal in that case. 5. It is also his submission that the question of limitation will arise as the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant has discharged the Service Tax liability under the cargo handling service category on the bills which have been raised by him for cargo handling service, while for transportation, he has not discharged Service Tax liability under the category of cargo handling service. We find that Board s Circular No. B11/l/2002-TRU, dated 1-8-2002 on the point of value of the services rendered, has clarified as under : 4. A point has been raised as to what would be the value of service tax in a case where transport and cargo handling service is provided in a composite manner. The measure of tax is the gross amount charged by the cargo handling agency from the customer. Therefore, if lumpsum amount is charged for both transportation and cargo hand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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