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TMI Blog2013 (2) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... ehold articles of persons living in India and other foreign countries and are registered with the Department under the category Goods Transport Agency and are paying Service tax on transport charges paid to the transporters. During the course of audit of their accounts, it was noticed that the appellant are rendering the service of transshipment of household goods and they had not registered under Service tax and had not paid Service tax for such services. The appellant had neither disclosed the fact of rendering such service to the Department in any manner. As it appeared that the above service is taxable under the category "Cargo Handling Service", a Show Cause Notice was issued to the appellant proposing to demand an amount of Rs. 17,93, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tainers", "Services provided by a Container Freight Terminal or any other Freight Terminal," "Handling of Export Cargo" and "Passenger Baggage" used in the definition Cargo Handling Services would categorically convey that the said definition would be applicable only to the imported Cargo or Cargo for Export, inasmuch as the above terminologies are used only relating to the imported goods or goods for export and not to the transshipment of goods or the Household articles from one place to another place within India. (iii) that the activity of the appellant can be considered only as Transportation of the goods and not cargo handling. In any case the transportation of the goods is excluded from the definition of Cargo Handling an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p;The advocates, during the hearing, in addition to reiterating the submissions made already in the appeal memorandum, have submitted that the handling of household articles cannot be considered as Cargo and hence no Service tax is payable. He further contended that whatever the Service paid already has to be refunded along with interest. 5. I have carefully gone through the records of the case and submissions made by the appellant. The issues to be decided are whether :- (i) the demand is hit by time-bar as claimed by the appellant (ii) the appellant's activity of transshipment of household articles is classifiable under Cargo handling service as alleged by the Department and if so fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied 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. Hence, I hold that there is no suppression of facts in the present case and the proviso to the extended period of limitation of time cannot be invoked in the present case. The period of demand in the instant case survives only from 1-4-2007. Now, let me take up the issue for discussion on merits. 5.2 As per Section 65(23) of the Act, the definition of "Cargo Handling Service" prior to 16-5-2008 is reproduced as follows : "Cargo handling Service' means loading, unloading, packing or unpacking of cargo and includes - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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