TMI Blog2018 (11) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... y siding and the activity of loading/ unloading mechanically or otherwise is only incidental to the activity of transportation of the cargo in these cases - the service provided by the appellants have rightly been classified in the Goods Transportation Agency service. Tis issue has already been examined by the Hon’ble Supreme Court in their decision in the case of CCE & ST Raipur Vs Singh Transporters [2017 (7) TMI 494 - SUPREME COURT] wherein the Hon’ble Supreme Court has held that activity undertaken by the assessee of transporting of coal from the pithead of the mines to railway siding is more appropriately classifiable under service head of Transport of Goods by road services. Appeal allowed - decided in favor of appellant. - Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the category of cargo handling services as defined under section 65 (105) (zr) read with section 105 (23) of the Finance Act, 1994 or whether the service tax is correctly been paid by recipient of the service under Goods Transportation Agency service on reverse charge basis. In this regard, it will be appropriate to have a look at the sample contract with regard to above mentioned appellant Contract No.WCL/Pench/CME (OPR)/116/09-10/699 dated 14.5.2010 Description of work Quantity Rate Value Period Transportation of coal by Tippers from Bunker of Thesgora UGM to EDC Siding via bye-pass road including unloading. (Lead 25.60 KMs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion rates as per changes in the fuel price for the relevant period. This basically signifies that the rates are pre-dominantly for transportation of cargo rather than for handing of cargo. However, before proceeding further the relevant section 65 A of Finance Act, 1994 need to be looked into in detail for classification of the service rendered by the appellant. The provisions of section 65A provides as follows:- SECTION 65A. Classification of taxable services (1) For the purposes of this Chapter, classification of taxable services shall be determined according to the terms of the sub-clause (105) of Section 65; (2) When for any reason, a taxable service, is prima facie, classifiable under two or more sub-clauses of clause ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice. 6. We also feel that this issue has already been examined by the Hon ble Supreme Court in their decision in the case of CCE ST Raipur Vs Singh Transporters [(2017 (4) GSTL 3 (SC)] wherein the Hon ble Supreme Court has held that activity undertaken by the assessee of transporting of coal from the pithead of the mines to railway siding is more appropriately classifiable under service head of Transport of Goods by road services. The relevant extract of the above judgment is reproduced herein below: 6. Be that as it may, even if the relied upon judgment in the case of Arjuna Carriers (supra) is of no consequence to the present case, we are of the view that the activity undertaken by the respondent i.e. transportation of co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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