TMI Blog2017 (11) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... the destination was an integral part of C&F service, we are of the view that transportation charges alone cannot be bifurcated and charged separately to service tax under GTA service - also, the appellant does not satisfy the condition of being considered as Goods Transport Agency. The transportation charges received should form part of the consideration for C&F service - appeal dismissed - decided against appellant. - S.T. Appeal Nos.51922 & 55738 of 2014 - ST/A/56687-86688/2017-CU[DB] - Dated:- 22-9-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Sh. Vineet Sinha, Advocate for the appellant Sh. Sanjay Jain, AR for the respondent ORDER Per: V. Padmanabhan Both the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s nothing but a part of the consideration received by the appellant from YMI for clearing and forwarding services. Accordingly, demand for service tax was made by the department under C F services alongwith interest and penalty under the Finance Act, 1994. Aggrieved by the impugned orders, present appeals are filed. 4. With this background, Ld. Counsel for the appellant submitted that the service tax has been demanded on transportation freight which cannot be part of clearing and forwarding agent service. For transportation, the recipient of service has already paid the service tax under reverse charge mechanism and hence the department cannot demand service tax on the same activity in more than one category. Ld. Counsel also argued that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortation freight payment. From the wordings of the agreement, it is evident that the C F service rendered for YMI include not only receipt and storage of the vehicle, but also despatch of the same to the destination. Under such terms of the provision of service, all consideration received by the appellant from YMI should form part of the consideration for payment of tax under C F agent service. Since loading and unloading, handling and transportation of goods upto the destination was an integral part of C F service, we are of the view that transportation charges alone cannot be bifurcated and charged separately to service tax under GTA service. Further, it is evident from the facts of the case that the appellant does not satisfy the conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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