2014 (8) TMI 228

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..... of Service Tax liability by the appellant under the head Cargo Handling Services, with interest. Ld. Advocate would take us through the Show Cause Notice, Order-in-Original and submit that the appellant herein was discharging the Service Tax liability under Cargo Handling service. It is his submission that the lower authorities are of the view that the amount which has been charged by the appellant to M/s. Gujarat Adani Port Ltd. (now M/s. Mundra Port Ltd.), for the transportation, for execution of oral contract of unloading of coal from the field and transferring the same within the port area and loading in rail wagon, is to be included in the gross value for discharge of Service Tax liability under Cargo Handling Service. 4. He wou .....

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..... ability on the entire contractual amount. He would take us through the statement recorded of the appellant as well as the representative of the service recipient. It is his submission that the entire activity of unloading of coal and loading in to the railway wagon was a single contract and the appellant had artificially bifurcated the amount in the form of transportation charges and cargo handling service, while the essence of the entire contract was cargo handling service. He would submit that the appellant cannot take the advantage of limitation as both the appellant as well as the service recipient were aware that the Service Tax liability has to be discharged on the entire contracted value. 7. We have considered the submissions m .....

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..... tely on actuals basis, then the Service Tax liability can be levied on cargo handling service only. We find that the arguments raised by both sides on the merit can be considered at the final disposal of appeal. At the same time, the Board's circular which has issued in 2002 was correctly followed by the appellant herein, raising separate bills for cargo handling service and transportation. 9. In our view, the appellant has made out a prima case for waiver of pre-deposit of the amounts on limitation at this juncture. Accordingly, the application for waiver of pre-deposit of amounts involved is allowed and recovery thereof stayed till the disposal of appeal. (Dictated & pronounced in Court)
Case laws, Decisions, Judgements, Orders .....

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