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TMI Blog2017 (2) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... as been contested in the said SCN but the said SCN did not give the opportunity to the appellant to putforth his argument on proposed classification of services provided by him. Revenue has prejudged the issue and unilaterally decided the classification which is against the principle of natural justice. Further, the SCN has admitted to demand the Service tax on that component of the assessable value on which Service tax was already paid by service recipient. Therefore, we find that the said SCN is unsustainable - appeal allowed - decided in favor of appellant. - ST/54227 & 55160/2014-CU [DB] - ST/A/70100-70101/2017-CU[DB] - Dated:- 5-1-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant Revenue came to know that the appellant was receiving the amount under the head GPI Labour Work Transportation Receipt. It appeared to Revenue that appellant was paying Service tax only on the amount received under the head GPI Labour Work and was not paying Service Tax on the amount received under Transportation Receipt. On being pointed out by Revenue appellant submitted to Revenue that they were paying Service tax on the Manpower Recruitment Agency Service provided to M/s Godfrey Philips India Ltd., C/O International Tobacco Company Ltd. the Service tax on Transportation Receipt was being paid by International Tobacco Company Ltd. who were the receivers of the Transportation Service. It appeared to Revenue that the services ren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and there was no dispute of the same and that the transportation of raw materials from godown to factory was covered by goods transport agency service and that they had also reported to the department that the due service tax on transportation of goods was paid of service receivers, International Tobacco Company Ltd. The appellant, further, contested the proposed classification of service by resorting to provisions of Section 65A of Finance Act, 1994 and argued that the taxable service is to be classified firstly, under that sub-clause which provides the most specific description against the sub-clause which provides a mere general description and by that provision of law the services rendered by them were appropriately classifiable separat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant and service receiver were having a common communication but for the separate activities such as Manpower Recruitment Activities Transportation of Goods Activities have been charged separately. They further submitted that the appellant separately charged for the activity of transportation therefore they cannot be held to be liable for levy of Service tax under Cargo Handling Service. They have, further, relied on clarification issued by CBEC vide F. No. B11/1/2002 TRU dated 01/08/2002 wherein it is clarified that if the bill indicates the amount charged for cargo handling and transportation separately on actual basis (verifiable by documentary evidence), then the tax would be leviable only on the cargo handling charges. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey were merely providing service of loading unloading for which the required Service tax was already paid therefore even the definition of cargo handling service will not allow clubbing of receipt on account of transportation charges into the assessable value of Manpower Recruitment Agency Service in their case. He has further argued that appropriate Service tax is already paid by the service receiver on transportation charges and if he once again has to pay service tax as confirmed in the present case there will be double taxation on the same assessable value. 5. Heard the ld. D. R. who has relied on the impugned Order-in-Appeal. 6. We find that the Show Cause Notice indicates that it was concluded by Audit that the services under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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