TMI Blog2024 (4) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... are of no use except when they are in conjunction with the transportation. The intention of the WCL is to transport coal and in the process, it also gets loaded on to the truck and unloaded at the destination. While the activities such as packing, loading, unloading and unpacking may take substantial time and may even take longer than the actual transportation, the main purpose of the contract is to transport the goods from the old to the new residence which is the essential character of the service and packing, loading, unloading and unpacking are mere incidental activities to the main function of transportation. WCL has already paid service tax on reverse charge basis on the transportation of coal under reverse charge. Therefore, the dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nother SCN dated 16.10.2009 had already been issued by the Deputy Commissioner covering the period January to March 2009 demanding service tax under the head cargo handling service within the normal period of limitation demanding service tax of Rs. 4,03,937/- along with interest. It was proposed to impose penalty under section 76 in this SCN but not under section 78. The Deputy Commissioner passed order-in-original [OIO] dated 18.4.2012 confirming the demand in this SCN. 5. The Commissioner (Appeals) passed order-in-appeal [OIA] dated 17.12.2013 upholding both the above OIOs. On appeal by the appellant, this Tribunal remanded the matter by final order dated 2.3.2017. In pursuance of this order, the Commissioner passed the impugned order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... already paid service tax on reverse charge basis (as was applicable to GTA services during the relevant period). 10. The appellant filed its returns and the Deputy Commissioner issued SCN dated 16.10.2009 covering the period January to March 2009 demanding service tax under the head cargo handling service within the normal period of limitation. Thus, the Divisional Deputy Commissioner was fully aware of the activity of the appellant and had already taken a tentative view that the service deserves to be classified as cargo handling service and issued the SCN. 11. Thereafter, the audit took the same view as the Deputy Commissioner. In other words, the audit did not discover anything new but effectively concurred with the views of the Deputy C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4) of Section 65, classification shall be effected as follows; (a) the sub-clause which provides the most specific description shall be preferred to sub-clauses providing a more general description; (b) composite services consisting of a combination of different services which cannot be classified in the manner specified in clause (a), shall be classified as if they consisted of a service which gives them their essential character, in so far as this criterion is applicable; (c) when a service cannot be classified in the manner specified in clause (a) or clause (b), it shall be classified under the sub-clause which occurs first among the sub-clauses which equally merit consideration; (3) The provisions of this section shall not apply with ef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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