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Shri Gulshan Verma, Prop. [M/s. Bhagwati Roadlines] Versus Commissioner of Central Excise & ST, Delhi-II

2017 (6) TMI 820 - CESTAT CHANDIGARH

Cargo Handling Service - demand - extended period of limitation - Held that: - if the goods are transported by road and loading-unloading has been done by the assessee, the same is covered under GTA service as clarified by CBEC Circular No. 104/07/2008-ST dated 06 Aug 2008 and Circular No. 186/5/2015-ST dated 05.10.2015 - The said circulars also clarifies that if the main service is Cargo Handling service, in that circumstances the service tax has to be demanded under the category of Cargo Handl .....

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% of the amount of service tax. - Appeal allowed - decided partly in favor of assessee. - ST/1428/2010-DB - A/61053/2017-CU[DB] - Dated:- 6-6-2017 - Mr. Ashok Jindal, Member (Judicial) and Mr. Devender Singh, Member (Technical) Shri Rakesh Jain, Advocate for the Appellant(s) Shri Satyapal, A.R. for the Respondent(s) ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein the demand of service tax has been confirmed under the category of Cargo Handling Service fo .....

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category of Cargo Handling service in the year 2003-04 to 2004-05, by invoking extended period of limitation. The matter was adjudicated and demand of service tax was confirmed along with interest and various penalties under Finance Act, 1994. On appeal, the ld. Commissioner (Appeals) confirmed the same. Aggrieved from the said order, the appellant is in appeal before us. 3. Ld. Counsel for the appellant submits that the activities of transporting molasses by road through containers from sugar .....

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raised by the appellant for commission received for loading-unloading of molasses from sugar mills to distilleries. It is his submission that if contention of the Revenue is to be taken as correct, in that circumstances the appellant is liable to pay servicer tax only on these three invoices. Therefore, he prays that the impugned order is to be set-aside. 4. He also submitted that extended period of limitation in the facts and circumstances of the case is not invokable as the activities of tran .....

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