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CCE, Visakhapatnam Versus M/s. Manohara Enterprises

2018 (2) TMI 942 - CESTAT HYDERABAD

Classification of services - services of loading of coal at railway goods shed, transporting & unloading same at the premises - whether the activity under taken by the respondent would merit classification under cargo handling service or otherwise? - Held that: - the respondent was required to do the transportation of coal from the railway head to the factory premises shifting of various materials with the premises - the first appellate authority has correctly Interpreted the clauses of agreemen .....

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ides and perused the records. 3. The brief facts of the case, after filtering out unnecessary details are the respondents were engaged in the business providing services of loading of coal at railway goods shed, transporting & unloading same at the premises of Andhra Pradesh Paper Mills Ltd (APPML) and Andhra Pradesh Paper Mills Ltd., Coastal Paper Units [(APPML)(CP)] and were also engaged in the activity loading of lines citation bamboo dust within the unit of APPML into tippers and deliver .....

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agreements, as also the invoices and relied upon various case laws and Board circular to canvas their case. Adjudicating authority did not agree with the contentions raised and confirmed the demands along with interest and imposed penalties. Aggrieved by such an order, an appeal was preferred before the first appellant authority. The first appellate authority in the Impugned Order, after going through the entire case records, the agreements entered by the respondent and Board Circular No. 104-0 .....

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is his submission that the clarification issued by Board as regards the cargo handling service by the Circular No. B-11/1/2002-TRU, dated 1-08-2002, clearly indicates that the activity under taken by the respondent would fall under cargo handling services. He also draws our attention to the agreement entered by the respondent with APPML and APPML (CP) to submit that loading and unloading is not incidental to the transporting but is the main activity. It is his submission that the reliance place .....

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the case in hand, he would submit that entire activity is of transportation of the goods and the said APPML and APPML (CP) have discharged service liability under the gods transport agency services. It is the submission that the first appellate authority has recorded the factual finding that the loading and unloading of coal are incidental and ancillary to the main service of transporting of goods hence the findings needs to be upheld. 6. We considered the submission that by both sides and peru .....

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ll the documentary evidence produced before him, and after reproducing the relevant portion of Board s circular, held as under: However, the adjudicating authority has distinguished the Board s circular by observing that, the amounts charged by the appellants for loading and unloading have not been included in the gross amounts on which the tax was paid by M/s APPM and M/s. APPLM (CP) under GTA as was classified in the clarification issued by the Board and escaped from service tax and hence they .....

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al character of the activities rendered by the appellant is transportation of the lime stone / coal etc from railway sidings to the factory premises and internal transportation of the material like bamboo dust within the factory. The other activities rendered by the appellant are loading and unloading of the above said goods also. There is no the appellant are loading and unloading of the above said goods also. There is no dispute that it is a composite service of loading, transportation and unl .....

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