TMI Blog2015 (9) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... n and feeding of iron ores to crusher plant for processing were incidental activities for processing, and therefore, the entire contracted activities did not get the character of cargo handling service. Further, it is seen that from 10.09.2004, appellant has been paying service tax on the entire consideration received under business auxiliary service on account of the fact that "production of goods on behalf of the client" was added to the definition of BAS from the said date Overall nature of contract did not make it amenable for coverage under cargo handling service - when the issue involves interpretation of law, extended period cannot be invoked. Also, the conditions for imposing penalty under Section78 are identical to those require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y HDFE bags stitching of bags, weighing and proper stacking of bags in covered godowns. The HDPE bags will be provided by the company these would be securely stored in you works. (d) Loading of packed bags into trucks/other vehicles authorized by the company. OR (e) Transporting packed bags to Ranapratapnagar Railway station and loading the same into wagons Any damarrage/wharfago if levied by railways would be to your account. As per the said contract the payment rates were as under: (i) For all works at para 1 (a), (b), (c), (d) ₹ 255.30/- (ii) For all works a para 1(a), (b), (c) and (e)- ₹ 288.00/- No other remuneration on any account will be payable to you. The impugned demand was confirmed under c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot possible, the levy fails. However, without elaborating on this judicial principle, we find that in the case of Commissioner of Central Excise Bhubaneswar versus B.K. Thakkar 2008 (9) STR 542 (Tri-Kol) CESTAT while deciding a similar issue held that excavation, transportation and feeding of iron ores to crusher plant for processing were incidental activities for processing, and therefore, the entire contracted activities did not get the character of cargo handling service. Further, it is seen that from 10.09.2004, appellant has been paying service tax on the entire consideration received under business auxiliary service on account of the fact that production of goods on behalf of the client was added to the definition of BAS from the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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