9911796707
TMI Blog2013 (2) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... with the cargo or goods handling. The name ‘cargo’ itself suggests that it is relating to handling of cargo in bulk. The name ‘goods’ would suggest that it relates to the same goods/items in commercial quantity. Whereas the household articles consists of various used items which cannot be equated with bulk cargo or goods and hence cannot be brought under Cargo Handling Service – In favour of assessee. Assessee had applied for Centralized registration for various services and that the Department had also issued the same, there cannot be suppression of fact on the part of the appellant with an intention to evade payment of Service Tax – Show Cause Notice was issued after issuing Centralized Registration therefore proviso to the extended p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Finance Act, 1994 besides proposal for imposing penalties under Sections 76, 77 and 78 of the Finance Act, 1994. After due process of law, the Lower Adjudicating Authority confirmed the proceedings initiated in the SCN after modifying the demand to Rs. 16,26,421/- after extending cum-tax benefit but refrained from imposing penalty under Section 76 of the Finance Act, 1994 vide impugned Order-in-Original. The Lower Adjudicating Authority also gave an option to the appellant that the penalty under Section 78 would be 25% of Rs. 16,26,421/- if the Service tax, interest and penalty is paid within 30 days from the date of communication of the order. However, the appellant had not utilized this opportunity. 3. Aggrieved by the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Show Cause Notice is barred by limitation. The allegation of suppression cannot be made in the present case inasmuch as the Department had the full knowledge of the activities of the appellant. On the basis of the terminology used in the definition of Cargo Handling, the appellant were under the bona fide belief that the said definition would be applicable only for the handling of imported or Cargo for export and not to the Transshipment, Transportation or packers or movers within India. The Appellant have filed periodical returns under Service Tax provision under heading Transport of Goods and hence the Department ought to have verified it within the normal period of limitation. Therefore, the allegation of suppression cannot be made in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant was a service provider of Transportation of Goods through road, air, ocean and railways. I find from the records that the appellant had registered himself with the Department under the Category Goods Transport Agency Services , Business Support Services and Storage and Warehousing Services and had been appropriately discharging Service tax and filing periodical Service tax Returns. I also find from the records that the appellant had applied for Centralized Registration in Chennai on 8-6-2007 and after due verification the same was granted on 20-7-2008 for the following categories : (a) Business Auxiliary Service (b) Business Support Service (c) Storage and Warehousing Service (d) Cleaning and Forwarding Agency Service (e) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o or passenger baggage or mere transportation of goods W.e.f. 16-5-2008, the definition of Cargo Handling Service is amended as follows : Cargo handling Service means loading, unloading, packing or unpacking of cargo and includes - (a) Cargo handling services provided for freight in special containers or 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 other services like loading, unloading, unpacking, but does not include handling of export cargo or passenger baggage o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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