2018 (3) TMI 112

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..... onsignee is shown as M/s. HUL. Thus the appellant has furnished necessary document before the authorities below to show that HUL has discharged service tax liability on GTA service. In that case the ancillary charges of loading and unloading as well as halting charges which are part and parcel of GTA service cannot be included in C F Agency service - the loading and unloading charges as well as ha .....

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..... ice tax under C F agency service. After due process of law, the original authority confirmed the demand for the period 2008 09 along with interest. Hence this appeal. 2. On behalf of the appellant, ld. Counsel Shri Shashi Mathews appeared and argued the matter. He submitted that the appellant is engaged in providing C F Agency service as well as Goods Transport Agency Service to HUL. These are .....

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..... e mentioned in the consignment note is M/s. HUL. The agreement of C F Agency service and GTA services were entered separately on different dates. The department therefore cannot club both these services together and demand service tax on the C F Agency Service and include the ancillary charges of GTA services in C F Agency Service. 3. The ld. AR Shri R. Subramanian reiterated the findings in th .....

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..... has entered into two separate contracts with HUL for providing the said services. On perusal of the consignment note for GTA services, we find that it mentioned therein that the service tax will be discharged by the consignee. The name of the consignee is shown as M/s. HUL. Thus the appellant has furnished necessary document before the authorities below to show that HUL has discharged service tax .....

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..... s. It is thus clear that the loading and unloading charges as well as halting charges have been subject to levy of service tax in GTA services. The very same charges cannot be subject to levy under C F Agency Service at the hands of the appellant. We therefore find that the demand cannot sustain. The impugned order is set aside and the appeal is allowed with consequential relief if any. ( Opera .....

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