9911796707
TMI Blog2013 (9) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... r 2008. 2. The appellant provided taxable services including cargo handling service during the material period. The cargo handling service included the handling of export cargo also which was considered by the department as an exempted service. The department also considered the supply of tangible goods by the appellant during the material period, as an exempted service. The appellant had not maintained separate accounts in respect of common input services used for providing taxable services on the one hand and used for providing export cargo handling or supply of tangible goods on the other. The demand of Rs.91,519/- being 8% of the cost of the aforesaid two services viz. export cargo handling service and supply of tangible goods services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice defined under Section 65(105)(zr) read with definition of cargo handling service under Section 65(23) of the Finance Act, 1994. This legal position has ever remained the same. Therefore, for all times, export cargo handling service is not a taxable service. However, the CCR, 2004 treat it as an exempted service inasmuch as Rule 2(e) says that exempted services include services on which no service tax is leviable under Section 66 of the Finance Act. In the case of Idea Cellular Ltd. (supra) this Tribunal held thus: 3.1 It has been pleaded, that 'inter connectivity/network access service', 'roaming service' and 'infrastructure use service' are not 'exempted services' as the same are not even taxable. We do not agree with the contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... repairs/maintenance of a car which was claimed to have been used for business purposes. The Revenue has set up a similar case vis-a-vis the CENVAT credit claimed by the appellant on repairs/maintenance of vehicle. 4. I have not found any evidence, on record, of the two services having been used in, or in relation to, the rendering of output services. 5. In the result, the appellant fails to make out a prima facie case on merits. They are directed to pre-deposit an amount of Rs.1,36,989/- (Rupees One Lakh Thirty Six Thousand Nine Hundred and Eighty Nine Only) within six weeks and report compliance to the Deputy Registrar on 26.4.2013. Deputy Registrar to report on 3.5.2013. Subject to due compliance, there will be waiver and stay in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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