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TMI Blog2019 (10) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... es do not carry out the activities of loading and unloading per se which are claimed to be carried out by independent contractors. In the present case, it is found that the contracts apparently did not have significant component of Cargo handling other than transportation though a small component of loading and unloading cannot be ruled out. But, however, no separate activity of cargo handling is mentioned nor the rate specified and even the invoices placed on record do not specifically charge for cargo handling nor for loading and unloading. The cargo handling activity alleged by the Revenue is perhaps incidental to the activity of transportation and Revenue s attempt to convert such activities into cargo handling service is too far fet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest along with the applicable penalty. Ld. Commissioner passed order after analyzing the facts as well as explanation offered, in terms of his discussions vide paras 22 to 24 of his order. Being aggrieved by the above order, the assessee has filed the above appeal before this forum. 2. It is the submission of the appellant through its Advocate Shri N.V. Ramana Rao that the appellant is primarily a transporter of goods and handle very few cases of loading and unloading activities which were incidental to its activity of being a Goods Transport Agency. It was also submitted that the appellant was basically a transporter of goods utilising the facilities of rail required for transportation of goods and in turn they utilise the serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provided to any person, by a cargo handling agency in relation to cargo handling services. Further, CBEC vide circular F.No. B.11/1/2002-TRU, dated 01.08.2002 mentioned clearly that if a lump sum is charged for both transportation and cargo handling, the tax is leviable on the entire amount and on the other hand if the invoice indicates the amount charged towards cargo handling and transportation separately on actual basis, then the tax is leviable only on the cargo handling charges. The assessee s contention is that the services rendered by them are of transportation only and not cargo handling services and they justify quoting the contract which is for transportation of goods per se and not to provide cargo handling services. They furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e intermediary or ancillary activities is to be treated as part of GTA service and the abatement should be extended to the charges for such intermediary or ancillary service? Clarification : GTA provides a service in relation to transportation of goods by road which is a single composite service. GTA also issues consignment note. The composite service may include various intermediate and ancillary services provided in relation to the principal service of the road transport of goods. Such intermediate and ancillary services may include services like loading/unloading, packing/unpacking, transshipment, temporary warehousing etc., which are provided in the course of transportation by road. These services are not provided as indep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (GTA) has been defined to mean any person who provides service to a person in relation to transport of goods by road and issues consignment note, by whatever name called. The service provided is a composite service which may include various ancillary services such as loading/ unloading, packing/unpacking, transshipment, temporary storage etc., which are provided in the course of transportation of goods by road. These ancillary services may be provided by GTA himself or may be sub-contracted by the GTA. In either case, for the service provided, GTA issues a consignment note and the invoice issued by the GTA for providing the said service includes the value of ancillary services provided in the course of transportation of goods by road. Thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26/2012-ST dated 20.06.2012, serial number 7, so long as (a) the entire transportation of goods is by road; and (b) the GTA issues a consignment note, by whatever name called. 7. On harmonious reading of the above clarification of CBEC vis- -vis the facts borne out on record, it is clear that the contracts apparently did not have significant component of Cargo handling other than transportation though a small component of loading and unloading cannot be ruled out. But, however, no separate activity of cargo handling is mentioned nor the rate specified and even the invoices placed on record do not specifically charge for cargo handling nor for loading and unloading. The cargo handling activity alleged by the Revenue is perhaps inc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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