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TMI Blog2018 (3) TMI 1689X X X X Extracts X X X X X X X X Extracts X X X X ..... tation of bricks and for accomplishing the said purposes, the appellant undertook the activities of loading, unloading, etc. Since the principal objective of the contract was for transportation of goods, the same should appropriately fall under the GTA service and not under cargo handling service. In this case, the appellant was awarded with the work order for application of Gunning Mass in ste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration of classification as cargo handling service, as against the classification made by the Commissioner (Appeals), under 'GTA Service'. Further, the Revenue also contended that the activities of respondent in applying Gunning Mass in the steel melting shop should appropriately be classifiable under Business Auxilliary Service, instead of the classification made by the Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in relation to transportation of goods by road in a goods carriage also undertakes packing as an integral part of the service provided. It may be clarified whether in such cases service provided is to be classified under GTA service. Clarification: Cargo handling service [Section 65(105)(zr)] means loading, unloading, packing or unpacking of cargo and includes the service of packing together ..... X X X X Extracts X X X X X X X X Extracts X X X X
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