TMI Blog2018 (11) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER These four appeals deal with the same issue covering the period of dispute from April, 2003 to November, 2012 as per the following details: Appeal No. Service Tax Demanded (including cess) (in Rs.) Interest U/S 75 Penalty for violation of Section 69 (in Rs.) Penalty U/S 78 (in Rs.) Penalty U/S 77 (in Rs.) Penalty U/S 76 ST/299/2009 2,50,43,190/- Imposed but not quantified Nil 2,50,43,190/- 1000/- Imposed but not quantified ST/128/2010 1,37,88,476/- Imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling Agent of the buyer i.e. M/s NALCO and the silo charges will be liable to payment of service tax under the category of Cargo Handling Services. Accordingly, after issue of various show cause notices covering the period of dispute, the impugned adjudication orders were passed confirming the demand for payment of service tax alongwith interest. In a few cases penalties have also been levied under various sections of the Finance Act, 1994. The four impugned Orders-in-Original are under challenge in these appeals. 3. With this background we heard Shri Rajeev Kr. Agarwal, CA for the Appellant and Shri A.Roy, Suptd.(AR) for the Respondent. 4. Ld. CA submitted as follows : (i) He emphasized the terms of the agreement with the buyer an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le on the same transaction as these are mutually exclusive. 5. Ld. DR justified the impugned orders. 6. Heard both sides and perused the appeal records. 7. During the period under dispute, the appellant supplied coal to the purchaser M/s. NALCO in terms of the agreement dated 15.04.2002. As per the agreement the appellant was required to deliver the coal at the Railway Wagon after loading the same using Rapid Loading System. The charges towards such loading were recovered by the appellant under separate invoices, describing the same as silo loading charges . The department has taken the view that such charges would be liable to payment of service tax under the category of Cargo Handling Services. Such levy of service tax is strong ..... X X X X Extracts X X X X X X X X Extracts X X X X
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