GTA: Transport of iron ore was composite service, not separate cargo handling.

The appellant provided services related to loading, unloading, shifting, and transportation of iron ore under separate contracts. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) determined these activities constituted a composite service for transportation rather than separate cargo handling. The loading and unloading were deemed incidental, and the contract could not be artificially divided. For the period from 2010-11 to 2011-12, the goods were exported, leading to the demand being set aside. Additionally, for the extended period, the demand was time-barred due to no suppression of facts by the appellant, who believed no service tax was payable. The appeal was allowed, and the demand was deemed unsustainable. .....

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