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TMI Blog2017 (10) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent : Mr. Sanjay Jain (DR) ORDER Per B. Ravichandran: The appeal is against order dated 31.05.2010 of Commissioner (Appeals) Bhopal. The appellants are engaged in loading and transportation of fly ash in terms of contracts with Prism Cement, Satna. The Revenue entertained a view that the services rendered by the appellant to the client are liable for service tax under the category of 'Car ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s except unloading charges. An amount of Rs. 10 Per MT was specified for unloading the said fly ash at clients' plant. The proceedings against the appellants is for confirmation of service tax liability considering the whole amount of Rs. 460 per MT towards consideration received for cargo handling service. The Ld. Counsel relying on the terms of the agreement and the statutory definition for carg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly, are engaged in handling of cargo both at loading as well as unloading point and are as such rightly subjected to service tax. 4. We have heard both the sides and perused the appeal records. 5. The appellants are put to service tax liability only on the ground that the agreement mentions loading as one of the item of work under the scope of contract. Further, unloading charges @ 10 Per MT is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... work of transporting the cargo of fly ash over a long distance of about 300 KM and unloading charges of about 2% of the transportation charges will not make the contract and the consideration, primarily meant for cargo handling services. There is no factual support for such inference. 6. In view of the above analysis, we find that the impugned order is not legally sustainable. Accordingly, the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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