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TMI Blog2024 (12) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissionerate, Jaipur-II gathered an intelligence that many service providers are providing services to M/s. Rajasthan State Mines and Minerals Limited, Jaisalmer (hereinafter referred as M/s. RSMML), however, were not paying the service tax on the value of services received by them. Based on the said information the documents were required from M/s. RSMML. Appellant provided following documents vide letter dated 14.11.2008: (i) Copies of the contract and agreement for transportation of limestone from Sanu Mines to Jaisalmer Railway Station. (ii) Month-wise quantity of limestone transported. (iii) It was stated that since service tax on transportation had already been paid by M/s RSMML, M/s Shri Mohangarh Sharmik Theka Shakari Samit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al No.36/2012 dated 27.02.2012. Commissioner (Appeals) vide the impugned Order-in-Appeal dated 03.07.2018 has held: (i) The activity undertaken by appellant was covered under Cargo handling service and they were liable to pay service tax. (ii) Services provided in relation to security by the appellant are not taxable in terms of definition of 'Security Agency' under section 65(94) of the Finance Act, as it stood prior to 18.04.2006 i.e. applicable to the period in dispute (27.05.2006 to 12.04.2006) (iii) Cum-Tax benefit has been extended. The amount of demand vis-à-vis tax liability is therefore re-determined as Rs.12,19.348/-. Being aggrieved, the appellant is before this Tribunal. 4. We have heard Mr. O.P. Agarwal, ld. Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 (SC). 6. Finally, submitting about alleged suppression of facts, it is mentioned that the appellant was under bonafide belief of having no liability to pay service tax for the reasons explained above. Ld. Counsel impressed upon that bonafide belief cannot be categorized as suppression of facts. Triveni Earth Movers Pvt. Ltd. (supra) has been relied upon. The Show Cause Notice is therefore alleged to be barred by time. With these submissions the order under challenge is prayed to be set aside and the appeal is prayed to be allowed. 7. While rebutting these submissions, ld. DR has reiterated the findings of the impugned order. Impressing upon no infirmity therein, the appeal is prayed to be allowed. 8. Having heard both the parties, we o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... called as 'Cargo Handling Service'. 10. The Kolkata Bench itself in another case of Commissioner vs. B.K. Thakkar reported as 2008 (9) STR 542 has appreciated the meaning of 'Cargo Handling Service' defined under section 65 (23) of the Finance Act, 1994 to mean as follows:- "(i) Loading, unloading, packing or unpacking of cargo, and includes - (ii) Cargo handling services provided for freight in special containers or for non-containerised freight, (iii) Services provided by a container freight terminal or any other freight terminal, and (iv) Cargo handling service incidental to freight. 5. The coverage under "cargo handling service‟ would extend ordinarily to what is commercially known as cargo carried as freight in a ship, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date (27.05.2005 to 12.04.2006).Hence, we hold that the demand has wrongly been confirmed by the Department. 13. Coming to the aspect of invocation of extended period of limitation, it is observed that the appellant has pleaded its bonafide about having no knowledge for the services rendered by him to M/s. RSMML to be taxable in nature. It has been brought to the notice that there were several circulars got issued by CBEC with respect to explaining scope of 'Cargo Handling Services'. One has been already discussed above and the another was of the year 2002. The series of the Circulars created doubts and confusions. It has been settled by this Tribunal in the case of Vishal Traders vs. Commissioner of Central Excise, Jaipur reported in 2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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