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TMI Blog2018 (1) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... in, D.R. ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 20.07.2010 passed by the Commissioner (Appeals), Customs, Central Excise and Service Tax, Indore, upholding the adjudged demand, on the ground that the services provided by the appellant merit classification under the taxable category of cargo handling service, as against the claim of the appellant unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period 2003-07, the show cause notice was issued on 31.12.2007, which is beyond the normal period of limitation provided under Section 73 of the Finance Act, 1994. 3. On the other hand, the ld. D.R. appearing for the Revenue submits that the contract entered into between the appellant and M/s.KRIBHCO clearly provides the rate for transportation of goods, as well as, for loading and unloading act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service, the appellant had provided services relating to loading / unloading of wagons, stacking, de-stacking etc. on behalf of M/s.KRIBHCO and for that purpose, had separately charged for such services provided by it. Since the appellant, in this case, has not specifically objected to the findings of the adjudicating authority that it has not provided two categories of services, we are of the vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant within the normal period of limitation. Considering the overall facts and circumstances of the case and in view of the fact that the appellant entertained the bonafide belief that the services provided by it will fall under the GTA service, we are of the view that the penalty imposed in the impugned order should be viewed in terms of Section 80 of the Finance Act, 1994. Accordingly, the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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