https://www.taxtmi.com/caselaws?id=764368 CESTAT Kolkata held that appellant's services under separate contracts for loading, unloading, shifting, and transportation of iron ore constituted a composite transportation service rather than cargo handling service. The separate contracts were merely for payment convenience, with transportation being the primary activity and other services being ancillary. Following precedent in similar case, the tribunal ruled composite contracts cannot be artificially divided to determine individual service values. Additionally, demands for extended period were time-barred as appellant was registered, filing returns, and genuinely believed no service tax was due, showing no suppression of facts. Appeal allowed, all demands set aside. en-us Tue, 07 Jan 2025 00:00:00 +0530 Thu, 09 Jan 2025 07:46:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764368 CESTAT Kolkata held that appellant's services under separate contracts for loading, unloading, shifting, and transportation of iron ore constituted a composite transportation service rather than cargo handling service. The separate contracts were merely for payment convenience, with transportation being the primary activity and other services being ancillary. Following precedent in similar case, the tribunal ruled composite contracts cannot be artificially divided to determine individual service values. Additionally, demands for extended period were time-barred as appellant was registered, filing returns, and genuinely believed no service tax was due, showing no suppression of facts. Appeal allowed, all demands set aside. Case-Laws Service Tax Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764368