TMI Blog2018 (4) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... tegory of GTA. Reliance also placed in the case of RK. TRANSPORT COMPANY Versus COMMISSIONER OF CENTRAL EXCISE, RAIPUR [2012 (3) TMI 271 - CESTAT, NEW DELHI], where it was held that The definition of cargo handling service includes cargo handling incidental to freight. The definition does not specifically include transportation. It specifically excludes mere transportation. So the definition cannot be interpreted to mean that if a transporter who transports goods for 460 KM does loading and unloading also, the service rendered by the transporter will no longer be transportation but cargo handling service. Appeal allowed - decided in favor of appellant. - Appeal No. ST/13270/13 - Order No. A/10660 / 2018 - Dated:- 8-2-2018 - Dr. D. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort Co. - 2012 (27) STR 496 (Tri-Del). Learned Counsel further argued that they are Goods Transport Agent and they are also issuing consignment notes. Learned Counsel further argued that entire demand is barred by limitation. He pointed out that the show-cause notice was issued on 12.11.2010. He pointed out that in the instant show-cause notice dated 12.11.2010 has been issued invoking the extended period of limitation. He relied on the decision of Hon'ble Supreme Court in the case of Nizam Sugar Factory - 2008 (9) STR 314 (SC) and in case of ECE Industries Ltd. - 2004 (164) ELT 236 (SC) to assert that the extended period of limitation cannot be invoked. 3. Learned AR relies on the impugned order. 4. We have considered the rival s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the road transport of goods. Such intermediate and ancillary services may include services like loading/unloading, packing/unpacking, transshipment, temporary warehousing etc., which are provided in the course of transportation by road. These services are not provided as independent activities but are the means for successful provision of the principal service, namely, the transportation of goods by road. The contention that a single composite service should not be broken into its components and classified as separate services is a well-accepted principle of classification. As clarified earlier vide F.No. 334/4/2006-TRU, dated 28-2-2006 (para 3.2 and 3.3) [2006 (4) S.T.R. C30] and F. No. 334/1/2008-TRU, dated 29-2-2008 (para 3.2 and 3.3) [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te, by whatever name called. The service provided is a composite service which may include various ancillary services such as loading/ unloading, packing/unpacking, transshipment, temporary storage etc., which are provided in the course of transportation of goods by road. These ancillary services may be provided by GTA himself or may be sub-contracted by the GTA. In either case, for the service provided, GTA issues a consignment note and the invoice issued by the GTA for providing the said service includes the value of ancillary services provided in the course of transportation of goods by road. These services are not provided as independent activities but are the means for successful provision of the principal service, namely, the transpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a consignment note, by whatever name called. 4.2 Learned Counsel has pointed out that the consistent stand of Revenue has been ancillary activity undertaken to undertake the main contract of the transportation do not change the activity of the service provider. Tribunal in the case of R.K. Transport (supra) has also examined similar issue and come to following conclusion 15. Nothing in the two contracts indicates that these contracts had any significant component of cargo handling other than transportation. In the activities carried out by the appellants there appears to be a small component of loading and unloading of cargo. The contract with BALCO has an integrated rate of ₹ 485 per ton for mining, transportation, loading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he base transportation charge was fixed at ₹ 588 per ton for a distance of 460 KM. There is no attempt to show that this is an unreasonable rate for transportation, jacked up on account of value of cargo handling included in it. The definition of cargo handling service includes cargo handling incidental to freight. The definition does not specifically include transportation. It specifically excludes mere transportation . So the definition cannot be interpreted to mean that if a transporter who transports goods for 460 KM does loading and unloading also, the service rendered by the transporter will no longer be transportation but cargo handling service . So we see merit in the contention of the Appellants that they were providing servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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