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2018 (2) TMI 942

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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ing the same within the premises to the chipper house. Based upon intelligence that service tax was not discharged by the respondent an investigation was carried out and Show Cause Notice was issued. Respondent contested the Show Cause Notice on merits as well as on limitation. It was the contention of the respondent, before the adjudicating authority that the Show Cause Notices alleges that services rendered would fall under category and cargo handling services is incorrect and produced various .....

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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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se the records. 7. The issue that falls for consideration before us is whether the activity under taken by the respondent would merit classification under cargo handling service or otherwise. It is seen from records that the first appellate authority has considered the documents produced by the respondent before him and the agreement entered by the respondent with APPML and APPML (CP), considered the scope of work as per the agreement and also the payments clause in agreement After considering a .....

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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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sification issued by the Board. I find the appellants case is squarely covered by the clarification issued by the board. It is a settled law that the clarifications issued by the CBEC are binding on the authorities below. 8. It can be seen from the above reproduced finding of the first appellate authority, that on factual matrix, it indicates that the respondent was required to do the transportation of coal from the railway head to the factory premises shifting of various materials within the pr .....

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