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TMI Blog2015 (12) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeals) has taken into account the nature of service to arrive at the classification of service as GTA service. - in the given circumstances Commissioner (Appeals) was justified in holding that the said CBEC clarification was squarely applicable to the facts of the present case also and therefore the impugned service was GTA service and not cargo handling service. - No infirmity in i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reference to the consolidated bills raised in respect of transportation, loading and unloading charges paid to M/s Hira Industries as transportation charges, while the service was covered under cargo handling service and therefore service tax was to be paid by service provider and so the amount paid by the appellant on the service provided by the service provider cannot be treated as payment of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g composite service including GTA service as the principal service, while in the present case M/s Hira Industries is not a Goods Transport Agency and did not issue consignment notes. 4. In the cross objections filed by the respondent it contended that the service was GTA service because that was the essential character thereof though it did include loading and unloading. 5. We have considere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed is to be classified under GTA service. Clarification : Cargo handling service [Section 65(105) (zr)] means loading, unloading, packing or unpacking of cargo and includes the service of packing together with transportation of cargo with or without loading, unloading and unpacking. Transportation is not the essential character of cargo handling service but only incidental to the cargo ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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