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TMI Blog2017 (3) TMI 1021X X X X Extracts X X X X X X X X Extracts X X X X ..... eto of Rs. 20,19,552/- with interest liability thereon and imposition of penalties under Sections 76, 77 and 78 of the Finance Act, 1994 were confirmed. The Commissioner (Appeals) in his order dated 31.07.2007 (Impugned Order) observed that appellant is liable to pay service tax under the category of "Cargo Handling Services" but remanded the matter for re-computation. Being aggrieved, the appellant has knocked the door of the Tribunal. 2. Today when the matter came up for hearing, on behalf of the appellant Ld. Counsel Sh. Vijay Kumar contended that the activities provided by them were nothing but Goods Transport Agency (GTA) services. He also made the following submissions at strength of written note. (i) Leo Packers and Movers is engag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts. There is no doubt that the activity of the appellants during the impugned period has been clarified by CBEC in Circular No. 104/7/2008-ST dated 06.08.2008, as GTA service only. The relevant portion of the Circular is reproduced below: 3. Issue: GTA provides service to a person in relation to transportation of goods by road in a goods carriage. The service provided is a single composite service which may include various intermediary and ancillary services such as loading/unloading, packing/unpacking, transshipment, temporary warehousing. For the service provided GTA issues a consignment note and the invoice Issued by the GTA for providing the said service includes the value of intermediary and ancillary services. In such a case, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e nature of the service and classification in such cases are based on essential character by applying the principle of classification enumerated in section 65 A. Thus, if any ancillary/intermediate service is provided in relation to transportation of goods, and the charges, if any, for such services are included in the invoice issued by the GTA, and not by any other person, such service would form part of GTA service and, therefore, the abatement of 75% would be available on it. 4. Issue 2: GTA providing service in relation to transportation of gods by road in a goods carriage also undertakes packing as an integral part of the service provided. It may be clarified whether in such cases service provided is to be classified under GTA service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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