9911796707
TMI Blog2020 (7) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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. The Learned Commissioner (Appeal) has erred in placing reliance on Circular No.B11/1/2002-TRU dated 01-08-2002 which does not apply to the facts of the instant case. Further, so far as the transaction of transportation is concerned, it is no body s case that the Appellant is a Cargo Handling Agent to attract the levy under the category of Cargo Handling Services. Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Para 3 on Page 15 of the Show Cause Notice, it is observed that the work of shifting of Iron Ore Lumps and Fines from dump yard to railway siding involves loading at dump yard and unloading at Railway siding and the work of shifting is nothing but loading of goods into tipper and movement of tipper within the area of stock yard upto 100 meters and then unloading at Railway siding. At page 16 under Para 6 of the Show Cause Notice, it is alleged that the activity of shifting shall be covered under "Cargo Handling Service" only as service related to movement of goods/transportation of goods is not taxable under GTA Service. At Page 17 under Para 8, it is observed that as the rates for transportation part is not segregated, hence, combined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal in the case of Shri Raj Coal Carriers P. Ltd. Vs CCE vide Order dated 24-04-2019 bearing No.FO/75464/2019 in Appeal No.ST/158/2009, M/s Lakhanpur Coal Carriers Vs CCE vide Order dated 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-SCST to contend that transportation for short distance is taxable as transportation service. The Learned Counsel also contended tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich 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. The Learned Commissioner (Appeal) has erred in placing reliance on Circular No.B11/1/2002-TRU dated 01-08-2002 which does not apply to the facts of the instant case. Further, so far as the transaction of transportation is concerned, it is no body's case that the Appellant is a Cargo Handling Agent to attract the levy under the category of Cargo Handling Services. 9. We find that recently, while dealing with similar fact situations in the case of S.K ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
