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TMI Blog2019 (4) TMI 1417X X X X Extracts X X X X X X X X Extracts X X X X ..... ng and unloading operation. Transportation is the main activity for which loading and un-loading are performed. Transportation of the goods would incidentally include loading and unloading, but these activities cannot be covered by the definition of Cargo Handling Services. Board s Circular dated 01.08.2002, clarifies that mere transportation of goods is excluded from the purview of cargo handling services. In the instant case, the payment was made for the performance of cranes, machinery and trucks for undertaking transportation of the goods by the above machinery and trucks, wherein loading and unloading is incidental activity. The payment received by the appellant is not under head of Cargo Handling Services , but for Hire charges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deration payable to the appellant will be apportioned equally to the four components of the activities as above. The Department was of the view that the activity undertaken by the appellant for M/s SAIL in terms of the above agreement, will be liable for payment of service tax under the category of Cargo Handling Service which has been incorporated in the Finance Act, 1994 under Section 65(23) w.e.f.16.08.2002. The showcause notice dated 23rd December, 2004 was issued covering the period September, 2002 to March, 2004. The original adjudicating authority as well as the first Appellate Authority confirmed and demanded the payment of service tax under the category of Cargo Handling Service . Aggrieved to the decision of the order of the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the activities carried out by the appellant are in connection with the handling of the iron and steel materials. He also referred to the definition of the Cargo Handling Service during the relevant period and submitted that the activities required are covered within the said definition. He also opposes plea of the limitation advanced by the appellant with a submission that the appellant has failed to take registration for such activities during the relevant time. They have also not paid the service tax due. The investigation undertaken by the Department reveals the duty liability. Accordingly, he submitted that the impugned order may merit and the same is to be upheld. 6. Heard both sides and perused the appeal records. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. Board s Circular dated 01.08.2002, clarifies that mere transportation of goods is excluded from the purview of cargo handling services. We also observe from the agreement that the appellant is in possession of Mobile Crane, Tractors and Flat Bed Tailors and Truck apart from the regular tools and tackles. SAIL also reserve its rights to provide Mobile Crane without operator on a rent of ₹ 10,000/- per Unit. In the instant case, the payment was made for the performance of cranes, machinery and trucks for undertaking transportation of the goods by the above machinery and trucks, wherein loading and unloading is incidental activity. The payment received by the appellant is not under head of Cargo Handling Services , but for Hire char ..... X X X X Extracts X X X X X X X X Extracts X X X X
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