9911796707
TMI Blog2025 (3) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... hat mere transportation of goods is excluded from the purview of CHS, allowed the appeal in favour of the assessee. In the case of Hira Industries Ltd. [2012 (4) TMI 430 - CESTAT, NEW DELHI], the learned Members observed that when there is composite service which has elements fitting into the definition of both the services, recourse should be taken to Section 65A(2)(v) providing the test of most specific description to be adopted. In light thereof, it was held that transportation is not for the purpose of loading and unloading but the contrary is true i.e. loading and unloading is for transportation and therefore any person dealing with the situation perceives the services as one for transport and not for loading and unloading. Later in the case of Bhadoria Transport Co. [2014 (3) TMI 304 - CESTAT KOLKATA], the Tribunal considered the Board's Circular dated 06.08.2008 clarifying that transportation is not the essential character of CHS but only incidental to the CHS and in that even the services shall be treated as GTA services and not CHS. Conclusion - The main activity which the appellant performed was of transportation of goods which is classifiable under the GTA as defined u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he department. 4. Learned counsel for the appellant referring to the definition of CHS as defined under Section 65(23) of the Act submitted that the appellant has undertaken the services purely in the nature of transportation of goods which has been expressly excluded from the ambit of the definition of CHS. The appellant has not provided any packing or unpacking services along with the transportation of goods to FTCPL who is engaged in the business transportation of goods by road and primarily responsible for arranging transportation of various goods for its clients from their distribution centre for delivering them at other locations of their clients. To execute the actual transportation of goods by road for clients, the appellant is hired by. FTCPL wherein appellant is required to actually transport the goods. Learned counsel has relied on the Circular issued by the department in this regard and also the decisions of this Tribunal in the case of Dalveer Singh Vs. Commissioner of Central Excise 2008 [9] S.T.R.491 (Tri.-Del.) , Hira Industries Ltd. Vs. Commissioner of Central Excise 2012 [28] S.T.R. 23 (Tri.-Del.), Raipur, Bhadoria Transport Co. Vs. Commr. of C. Ex. & Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... however if the loading or unloading in the truck is a part and parcel of the Transportation of Goods Services it is an incidental/ancillary activity and the same is classifiable under GTA. In the case Dalveer Singh (supra), the Tribunal was concerned with the issue whether the activity undertaken by the appellant, i.e. transportation of material from railway station to the warehouse is covered under CHS or not. Relying on the Board's Circular dated 01.08.2002 clarifying that mere transportation of goods is excluded from the purview of CHS, allowed the appeal in favour of the assessee. 8. In the case of Hira Industries Ltd. (supra), the learned Members observed that when there is composite service which has elements fitting into the definition of both the services, recourse should be taken to Section 65A(2)(v) providing the test of most specific description to be adopted. In light thereof, it was held that transportation is not for the purpose of loading and unloading but the contrary is true i.e. loading and unloading is for transportation and therefore any person dealing with the situation perceives the services as one for transport and not for loading and unloading. Later in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given under point 11 of this clause. (iii) The transportation rates are inclusive of all cost of the truck operator i.e. direct, indirect and incidental to transportation & operation of business including way side expenses but excluding Toll Charges (where agreed separately) & service tax if applicable. (vi) Toll, charges during transportation, if applicable, shall be paid extra at actual against submission of toll receipts/monthly toll passes. (v) Unloading charges during transportation, if applicable shall be paid as per agreed rates. (vi) Applicable transportation charges for a vehicle for a month shall be derived as per Total running during the month i.e. Fixed Cost+Total Variale Cost+unloading charges if applicable - Deductions & Penalty applicable due to non-compilance (like Transit Delay, shortages/damages in Transit & Non- availability/Non-reporting, in-transit temperature losses beyond specified limit in case of Reefer operation) (vii) Variable cost will be paid on total KM running during the month, bases on the standard distances as agreed between FCPL and Transporter. (viii) The payments shall bemade based on the number of vehicles engaged by the Truck Opera ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
