CESTAT Rules Transportation Services as Composite; Sets Aside Demand Due to Export and Time-Barred Claims.

Appellant provided services of loading, unloading, shifting, and transportation of iron ore under separate contracts. CESTAT held it was a composite service for transportation, not cargo handling. Loading/unloading activities were incidental, contract couldn't be artificially divided. For 2010-11 to 2011-12, goods were exported, so demand set aside. For extended period, demand time-barred as no suppression of facts by appellant who believed no service tax payable. Appeal allowed, demand unsustainable. .....

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