TMI Blog2018 (1) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices, we are of the view that the services provided by the appellant should merit consideration as cargo handling service. Extended period of Limitation - Held that: - suppression, misstatement etc. cannot be levelled against the appellant, justifying invocation of the extended period of five years for issuance of the SCN - demand upheld for normal period only. Penalty - Held that: - appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant merit classification under the taxable category of cargo handling service, as against the claim of the appellant under GTA service. 2. The ld. Advocate appearing for the appellant submits that the principal activity involved in the contract entered into between the appellant and M/s.KRIBHCO is transportation of goods and cargo handling services are incidental to freight. Thus, he s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nto between the appellant and M/s.KRIBHCO clearly provides the rate for transportation of goods, as well as, for loading and unloading activities. He further submits that for providing the GTA service, the appellant had separately issued the bill and got the payment for the GTA services. For cargo handling service, it had raised separate bills and the payments were also made by the service receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t specifically objected to the findings of the adjudicating authority that it has not provided two categories of services, we are of the view that the services provided by the appellant should merit consideration as cargo handling service. However, considering the fact that there is no specific mention about the distance covered for transportation of goods and in view of the co-ordinate bench deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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