TMI Blog2015 (11) TMI 1249X X X X Extracts X X X X X X X X Extracts X X X X ..... S at Tiruppur by Public Notice No.8/95 dt. 9.5.1995 as container freight terminal. Section 65 of Finance Act covers all cargo handling service of loading, unloading, packing and unpacking of cargo and includes cargo handling services provided for freight station. Section 65 (23) clearly excludes handling of export cargo or passenger baggage or mere transportation of goods. The activities relating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aneer Selvam, AC (AR) ORDER Per R. Periasami The appellant is a container freight station appointed by the Commissioner of Central Excise, Coimbatore as per Ministry of Commerce Circular dt. 28.3.1994 and they were registered under cargo handling service and discharging regular service tax on all activities undertaken in respect of cargo movement from port to CFS at Tiruppur. The adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment demanded service tax on transport of export cargo under Business Support Service. He further submits that Section 65 (104c) is not applicable in their case. He also submits that since the activity is in relation to transport of export cargo if at all it is covered under GTA, and service tax is chargeable under reverse charge basis on the recipient. He submits that the company is a multi- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght station. Section 65 (23) clearly excludes handling of export cargo or passenger baggage or mere transportation of goods. The activities relating to export cargo not chargeable to service tax. Adjudicating authority has not disputed the fact that transportation charges received by the appellant is towards transportation of export cargo from the client from CFS to port of loading. In the present ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
