2013 (10) TMI 1371

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..... ), for the Respondent. ORDER [Order per : B.S.V. Murthy, Member (T)]. - The issue involved is whether the appellant is a GTA service provider as claimed by them or actually is providing cargo handling service as held by the Commissioner. The learned counsel invites our attention to the relevant portion of the agreement which is reproduced below : 2. The transportation job will be ca .....

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..... ing containers from Visakhapatnam to TKD. At TKD you have to dispatch H.C. Ferro Chrome bags into the road trucks. The H.C. Ferro Chrome bags you will be carrying by trucks should be delivered at JSL, Hisar. 3. CONCOR s Railway freight charges ₹ 41,347/- per container of 21.5 Ton and ₹ 47,738/- per container of 27.5 Tons Vizag to TKD will be paid directly by us to CONCOR s Vizag off .....

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..... five) days from the date of containers loaded at our works, Kothavalasa. 2. He submits that the above shows clearly that the appellant is not engaged in loading or unloading, packing or any such activity but is engaged exclusively in transportation of containers by road up to the railway terminal and from railway terminal up to the factory. Therefore he cannot be made liable to pay Service Tax .....

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