TMI Blog2019 (4) TMI 1958X X X X Extracts X X X X X X X X Extracts X X X X ..... ant is liable to pay service tax. If same is not paid, the appellant is liable to pay serviced tax and interest thereon also. But, no penalty is imposable as the appellant is aggitating that it is an issue of interpretation. Cargo Handling Service - HELD THAT:- Mere transportation of goods is not covered under the category of cargo handling services. Moreover, where the cargo handling service the activity of loading and unloading of cargo is not liable to service tax, the said view was taken by Tribunal in the case of DALVEER SINGH VERSUS COMMISSIONER OF CENTRAL EXCISE [ 2007 (11) TMI 83 - CESTAT, NEW DELHI] , therefore, the appellant is not liable to pay service tax under the cargo handling service. The appellant is liable to pay s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... management of immovable of immovable property have also been covered under the purview of service tax but prior to 16/06/2005 maintenance or repairs carried out under maintenance contract of immovable property was not liable to be taxed but a demand of service tax was confirmed under the category of maintenance and repairs for the period 01/04/2004 to 31/03/2009 and a demand also confirmed under the category of cargo handling service for shifting of material from one place to another by the appellant in BSNL office itself. Aggrieved from the said demands, the appellant is before us. 2. The learned Counsel for the appellant submitted that prior to 16/06/2005 the maintenance and repairs of immovable structures was exempt from service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s taken by Tribunal in the case of Dalveer Singh versus Commissioner of Central Excise, Jaipur reported in 2008 (9) S.T.R. 491 (Tri. Del.), therefore, we hold that appellant is not liable to pay service tax under the cargo handling service. 7. In view of the above discussion, following order impugned passed :- (a) The appellant is liable to pay service tax under the category of maintenance and repair service post 16/06/2005 (if same is not paid, same is to be paid alongwith interest), no penalty is leviable. Under the category of cargo handling services, the service tax demand is set aside. 8. In these terms, the appeal is disposed of. (Operative part of the order pronounced in the open court.) - - TaxTMI - TMITax - Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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