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TMI Blog2019 (10) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... on loading activities which is clear from the quantification made in the show cause notice. The contract is essentially for the transportation of goods which incidentally involving loading of tipper/unloading of tipper at Railway Track head/Railway Siding which cannot be taxed under the category of Cargo Handling Service simply because rates for loading of tipper at Dump Yard and unloading of tipper at Railway Siding is not provided separately. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.110 of 2009 - FINAL ORDER NO. 76384/2019 - Dated:- 22-10-2019 - HON BLE SHRI P.K. CHOUDHARY, MEMBER(JUDICIAL) AND HON BLE SHRI P.V. SUBBA RAO, MEMBER(TECHNICAL) Shri Kartik Kurmy (Advocate) for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is composite and no charges for loading, unloading is collected separately by the Appellant. On perusal of the quantification of demand placed at Annexure-1 of the show cause notice (Page 309) it appears that there are separate contract for local transportation and wagon loading activities and the two contracts are distinct separate and in the instant case service tax is already paid by the Appellant on the wagon loading activities but no service tax is paid on the transportation/shifting activities on which service tax is now demanded. 4. The Learned Advocate for the Appellant Shri Kartik Kurmy took us through the bills raised by the Appellant for wagon loading and Local Transportation/Shifting to demonstrate that the wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 24-04-2019 bearing No.FO/75466/2019 in Appeal No.ST/159/2009 and Khanduja Coal Transport Company Vs CGST reported in 2019-TIOL-1018-CESTAT-DEL to contend that transportation for short distance cannot be taxed under the category of Cargo Handling Services but as transport services. The Learned Advocate further relied upon judgment of the Hon ble Supreme Court in the case of CCE Vs Singh Transporters reported in 2017-TIOL-249- SC-ST to contend that transportation for short distance is taxable as transportation service. The Learned Counsel also contended that the demand is barred by normal period of limitation. 5. The Learned Authorized Representative for the Respondent supports the impugned Order. It is contended by the Le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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