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TMI Blog2017 (5) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... re exempted retrospectively as per N/N. 45/2010-ST dated 20.07.2010 - similar issue decided by the Tribunal in the case of CCE & C, Nashik Vs. S.Z. Dhanwate Engineering Works [2016 (1) TMI 676 - CESTAT MUMBAI], where it was held that Central Government had retrospectively exempted all the services rendered to the transmission and distribution of electricity provided for the period 26.02.2010 upto 21.06.2010 - the service tax is not liable in the instant case. Cargo handling services - for the period October 2005 to May 2007 - Board’s Circular No.104/7/2008 dated 06.08.2008 - Held that: - the appellant is not providing Cargo Handling Service but only GTA service. The recipient is already paying the tax. Therefore there cannot be any liabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 Rs.4,35,69,257/- 3. M/s Om Power corporation Ltd. Materials in the scope of the appellant CICS, with abatement Period 2009-10 Rs.11,80,010/- Total Rs.4,73,08,713/- 4. Department also demanded service tax of ₹ 71,56,734/- from the appellant on CHS, allegedly provided to M/s. Penna Cements. 5. With this background heard Sh. G. Natarajan, Ld. Counsel for the appellant and Sh. Guna Ranjan, Ld. AR for the department. 6. After perusal for record, it appears that all taxable services relating to transmission of electricity during the period upto 26.022.2010 and to distribution of electricity upto 21.06.2010 were exempted retrospectively as per notification No.45/2010-ST dated 20.07.2010. The said notification is reproduced for e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Engineering Works [2016-TIOL-108-CESTATE-MUM] dated 04.12.2015 has clarified above notification by mentioning as follows: 3. It is his submission that while disposing the appeal filed by the assessee in respect of the remission of service tax under "manpower recruitment and supply agency" service for recruiting and supply of manpower to M/s. Maharashtra State Electricity Distribution Company (MSEDL)/NTPS Nashik by the assessee, this Bench had set aside the demand relying upon the retrospective amendment carried out by Notification No.45/2010-ST dated 20.07.2010. It is his submission that Revenue is of the view that the said Notification would apply only to the services provided in relation to "transmission and distribution of electricity" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing services of ₹ 71,56,734/- for the period October 2005 to May 2007, under the cargo handling service. The appellant is providing the services for transportation of the cement. The department has demanded the service tax under the cargo handling services. Being aggrieved, the appellant has filed the appeal. 9. After hearing both sides and perusal of the records, it appears that the Board's Circular No.104/7/2008 dated 06.08.2008 has dealt with the issue where it was observed: 3. Issue: GTA provides service to a person in relation to transportation of goods by road in a goods carriage. The service provided is a single composite service which may include various intermediary and ancillary services such as loading/unloading, transshi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a single service base on the main or principal service and accordingly classified. While taking a view, principle is to identify the essential features of the transaction. The method of invoicing does not alter the single composite nature of the service and classification in such cases are based on essential character by applying the principle of classification enumerated in section 65A. Thus, if any ancillary/intermediate service is provided in relation to transportation of goods, and the charges, if any, for such services are included in the invoice issued by the GTA, and not by any other person, such service would from part of GTA service and, therefore, the abatement of 75% would be available on it. 4. Issue 2: GTA providing service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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