TMI Blog2017 (7) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... t emerges is that mere transportation of cargo is excluded from that definition. Every activity of service of transportation of goods will surely include some manner of loading and unloading of the goods. The question to be asked is whether such loading/unloading is the primary activity involved in the services carried out. From the facts of the matter at hand, we find that the answer is in the negative. Just because appellant carried out ancillary activities of loading, unloading etc., which is not the essential character of the activity contracted to him but only ancillary to the main work of transportation of break-bulk cargo, it would not be just and proper to bring such activity within the fold of "Cargo Handling Service". The essen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng for escort and private labourers to clear the electric wire during the transportation of the cargo to Kudankulam project site and d) Transportation to the Kudankulam project site. Aggrieved, the appellants are before this forum. 2. On 07.07.2017, when the matter came up for hearing, on behalf of appellant, Ld. Advocate Shri N. Viswanathan submitted that the contract with Resham Singh and Co. Pvt. Ltd. was only for transportation of the break-bulk cargo from Tuticorin port to Kudankulam site which included freight, internal transportation to yard, unloading, loading, reloading, escorts and security at yard. In this regard, he submitted a copy of the communication dt. 05.12.2003 addressed to them by Reshamsingh Co. Pvt. Ltd. setting o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the submissions of the appellant. 4. Heard both sides and have gone through the facts of the case. 5.1 As per the provisions of sub-section (23) of section 65 of the Finance Act, 1994, Cargo Handling Service means loading, unloading, packing or un-packing of cargo and includes Cargo Handling Services provided for freight in special containers or for non-containerized freight, services provided by a container freight terminal or any other freight terminal, for all modes of transport and Cargo Handling Service incidental to freight, but does not include handling of export cargo or passenger baggage or mere transportation of goods. 5.2 From the definition of Cargo Handling Service , what emerges is that mere transportation of cargo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n para-3 thereof, with regard to GTA service, whether said service may include various intermediary and ancillary services such as loading, unloading, packing, unpacking, transhipment, temporary warehousing, the Board has clarified as follows : Clarification : GTA provides a service in relation to transportation of goods by road which is a single composite service. GTA also issues consignment note. The composite service may include various intermediate and ancillary services 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 tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... argo handling service transportation is not the essential character of cargo handling service but only incidental to the cargo handling service. 6. Viewed in this light, just because appellant carried out ancillary activities of loading, unloading etc., which is not the essential character of the activity contracted to him but only ancillary to the main work of transportation of break-bulk cargo, it would not be just and proper to bring such activity within the fold of Cargo Handling Service . The essential character of the activity carried out is only transportation. In view of Board's clarification, we have no doubt that such activity cannot then fall under the ambit of cargo handling service. We also note that for subsequent pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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