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TMI Blog2017 (5) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... ructures in relation to construction of power projects falling under Commercial or Industrial Construction Services (CICS). They also allegedly provided Cargo Handling Services (CHS) to Penna Cement Industries Ltd. 3. For the first activity three contracts were awarded in their favour where two contracts were with the materials supplied by the client and in the last contract with M.s Om Power Corporation Ltd., the material was in the scope of the appellant. The department demanded service tax under CISS. The following chart submitted by the appellant summarises the demands: S. No Contract awarded by Nature of contract Basis of ST Demand ST Demanded 1. M/s Pioneer Genco Ltd. All materials supplied by Client CICS, without any abatem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch were not being levied according to the said practice during the period up to 26th days of February, 2010 for all taxable services relating to transmission of electricity, and the period up to 21st day of June, 2010 for all taxable services relating to distribution of electricity; Now, therefore, in exercise of the powers conferred by section 11C of the Central Excise Act. 1994 (1 of 1994), read with section 83 of the said Finance, Act, the Central Government hereby directs that the service tax payable on said taxable services relating to transmission and distribution of electricity provided by the service provider to the service receiver, which was not being levied in accordance with the said practice, shall not be required to be paid i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Notification are "for the services relating to transmission and distribution of electricity" and undisputed facts are that NTPS Nashik are engaged in "power generation and supply of electricity". The supply of electricity cannot take place except by way of transmission and distribution. In view of this, we find that there is no error in order dated No.A/1005/15 dated 15.04.2014. Accordingly the application for Rectification of Mistake is dismissed. Similar view has been taken even by the Tribunal in P. Ashok Kumar Vs. CCE & ST, Guntur vide Final Order No.A/30745/2016 dated 22.08.2016 of CESTAT, Hyderabad and Shri Ganesh Enterprises Vs CC & ST, Hyderabad-III in [2014 (35) STR 348 (Tri-Bang)]. By following the ratio laid down by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ote. Composite service may include various intermediate and ancillary service provided in relation to the principal service of the road transport of goods. Such intermediate and ancillary services may include services like loading/unloading, packing/unpacking, transshipment, temporary warehousing etc., which are provided in the course of transportation by road. These services are not provided as independent activities but are the means for successful provision of the principal service, namely, the transportation of goods by road. The contention that a single composite service should not be broken into its components and classified as separate services is a well-accepted principle of classification. As clarified earlier vide F.No.334/4/2006- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal to the cargo handling service. Where service is provided by a person who is registered as GTA service provider and issues consignment note for transportation of gods by road in a goods carriage and the amount charged for the service provided is inclusive of packing, then the service shall be treated as GTA service and not cargo handling service. Moreover, the issue is in favour of the appellant as per the ratio laid down in the following cases that this type of activity fails under category of GTA. (i) CCE, Raipur Vs Drolia Electrosteels (P) Ltd., [2016 (43) STR 261 (Tri.-Del) (ii) M/s. R K Transport Company Vs. CCE, Raipur [2012-TIOL-290-CESTAT-DEL] and (iii) M/s. Arjuna Carriers Pvt. Ltd., [2016 (41) STR 632 (Tri-Del)] From the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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