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TMI Blog2017 (6) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... arified by CBEC Circular No. 104/07/2008-ST dated 06 Aug 2008 and Circular No. 186/5/2015-ST dated 05.10.2015 - The said circulars also clarifies that if the main service is Cargo Handling service, in that circumstances the service tax has to be demanded under the category of Cargo Handling services. Admittedly, the appellant has shown three invoices for handling charges which is recovered by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order wherein the demand of service tax has been confirmed under the category of Cargo Handling Service for the year 2003-04 and 2004-05, by issuance of show cause notice dated 21.04.2009. 2. The facts of the case are that during the period under dispute, the appellant was transporting molasses from sugar mills to distillery by way of loading unloading. The Revenue is of the view that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not liable to pay service tax. The appellant relied upon the CBEC Circular No. 104/07/2008-ST dated 06 Aug 2008 and Circular No. 186/5/2015-ST dated 05.10.2015. Alternate submission of the ld. Counsel is that there are only three invoices which are issued by them for handling charges. These invoices include amounts of ₹ 6,251/-, 3,50,098/- and ₹ 3,24,979/- respectively. Rest al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has examined the issue and hold that as the invoices shows handling charges, the same are covered under Cargo Handling service. Accordingly, he submits that impugned order is to be upheld. 6. Heard both sides and considered the submissions. We do agree that the condition that if the goods are transported by road and loading-unloading has been done by the assessee, the same is covered under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n these invoices is upheld. The appellant is also liable to be penalised under Section 78 for the said amount and we hold that penalty as per Section 78 of the Finance Act, 1994 is payable by the appellant. It is clarified that if the appellant pays whole of service tax amount along with interest and 25% of service tax as penalty, within 30 days from the date of recipient of this order, the pena ..... X X X X Extracts X X X X X X X X Extracts X X X X
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