TMI Blog2023 (6) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... te - It is thus clarified that transportation is not the essential character of Cargo Handling Service, but only incidental to the same. It also clarifies that where the service provider is registered under GTA and issues consignment note for transportation of goods by road, then the service is to be treated as GTA and not Cargo Handling Service. It is found from the activities of the appellant, as forthcoming from the orders of the lower authorities as well as the Show Cause Notice, as reproduced at paragraph 4.1 of this order, that they clearly fall under the definition of cargo handling service and therefore, there are no fault with the impugned demand. The evasion of tax is blatant, that is to say, the appellant though got itself ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainers at Railway Goods Shed, Salem, to the trucks; transporting the same to the godown of M/s. J.K. White Cement Works at Salem / to the customers at various places in Tamil Nadu. The appellant also admitted to be unloading goods from trucks at the godown of M/s. J.K. White Cement Works, Salem; he would raise bills for the above works as per the rate fixed in the agreement entered into with M/s. J.K. White Cement Works on 01.12.2004, renewed on 01.02.2008. He also appears to have admitted to have registered with the Department under GTA, but had not paid any tax. 3. Based on the above, it appears that the Department issued a Show Cause Notice dated 12.04.2010 proposing to demand Service Tax under Cargo Handling Service for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pheld the demands confirmed in the Order-in-Original vide impugned Order-in-Appeal No. 22/2011 dated 28.03.2011, the same has been assailed in the present appeal before this forum. 5. Heard Shri D. Jaishankar, Learned Advocate appearing for the appellant and Shri R. Rajaraman, Learned Assistant Commissioner representing the Revenue. 6.1 Learned Advocate for the appellant has, at the outset, submitted that the appellant did not provide Cargo Handling Service as is ascertainable from the contract with M/s. J.K. White Cement Works, which was enclosed to the synopsis filed during the hearing. 6.2 Learned Advocate has also inter alia relied on C.B.E.C. Circular No. 104/7/2008-S.T. dated 06.08.2008. 7. After hearing both sides, we fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Central Excise, Indore v. Arvind Singh Lal Singh [2017 (48) S.T.R. 63 (Tri. Del.)]. Hence, the above are not applicable as the facts are different here. 10. Section 65(23) of the Finance Act, 1994 defines cargo handling service , as under: - (23) cargo handling service means loading, unloading, packing or unpacking of cargo and includes, (a) cargo handling services provided for freight in special containers or for non-containerised freight, services provided by a container freight terminal or any other freight terminal, for all modes of transport, and cargo handling service incidental to freight; and (b) service of packing together with transportation of cargo or goods, with or without one or more of ot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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