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Tirupur Container Terminals Private Ltd. Versus Commissioner of Central Excise, Coimbatore

2015 (11) TMI 1249 - CESTAT CHENNAI

Waiver of pre deposit - Business Support Service - Cargo handling service - transportation of export cargo from CFS to port of shipment in relation to exports - Held that:- Appellants are approved by the Commerce Ministry as CFS at Tiruppur by Public .....

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5 (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 .....

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operator handling of both import and export cargo. Therefore, prima facie appellants have made out a case for total waiver of predeposit. - Stay granted. - Application No.ST/S/41979/2014 in ST/41695/2014 - MISC ORDER No.40785/2015 - Dated:- 14-5-201 .....

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ion 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 ca .....

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to port of shipment in relation to exports and also imposed equal penalty. 2. Ld. Advocate for the appellant submits that since the appellant is appointed as CFS all their activities are covered under cargo handling service falling under Section 65 ( .....

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ore, all activities was exempted from service tax and not chargeable to service tax whereas the department demanded service tax on transport of export cargo under Business Support Service. He further submits that Section 65 (104c) is not applicable i .....

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ional and each CFS is separate centre for internal purpose and accounted the same as transport income. The entire activity falls under cargo handling service. 3. On the other hand, Ld. A.R reiterates the findings and submits that they raised a separa .....

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approved by the Commerce Ministry as CFS 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 .....

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