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TMI Blog2014 (3) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... the purpose of said transportation they are also doing the job of loading and unloading from the wagon - prima facie Applicant was providing transportation services, which is not covered within the purview of ‘Cargo Handling Services’. Hence, the Applicant has made out a prima facie case for waiver of pre-deposit of entire amount of Tax and penalty. Accordingly, pre-deposit of Tax and penalties is waived till the disposal of the Appeal - Stay granted. - Appeal No.S.T.488/11 - ORDER NO.SO/71517/2013 - Dated:- 11-12-2013 - Dr. D.M. Misra and Dr. I. P. Lal, JJ. For the Appellant : Shri B. N. Chattopadhyay, Consultant For the Respondent : Shri S. P. Pal, Appraiser (A.R.) ORDER Per Dr. I.P. Lal This Application is filed s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oading of the goods during said transportation were involved, the Applicant is not liable to pay under Cargo Handling Services . 3. The Ld. A.R. reiterated the findings of the Commissioner. 4. Heard both sides and perused the record. 5. We find that as per work order dated 06.06.2005 and 26.07.2005 issued by M/s. Tayo Rolls Ltd.(purchase section)in favour of the Applicant namely M/s. Radha Transport Company, gives the discretion of job as transportation of iron ore from Tatanagar Goods Shed to M/s. Tayo Rolls Ltd.. Rate is including of loading and unloading from wagon. Note- The above rates include demurrage and warfrage charges. It is thus evident from impugned work order that transportation of iron ore is the principal activity o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red as GTA service provides and issues consignment note for transportation of goods by road in a goods carriage and the amount charged for the service provided is inclusive of packing, then the service shall be treated as GTA service and not cargo handling service. 6. We also find that Tribunal in following decisions has consistently held that in case of composite service consisting of various ancillary services such as loading, unloading and transportation is a GTA Service. a) R.K. Transport Co. vs. CCE, Raipur - 2012 (27) S.T.R. 496 (Tri. Del.) b) CCE, Ranchi vs. Modi Construction Co. - 2011 (23) S.T.R. 6 (Jhar.) c) Modi Construction Co. vs. CCE, Ranchi - 2008 (12) S.T.R. 34 (Tri. Kolkata) d) Om Shiv Tran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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