2013 (9) TMI 355

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....for the period from April 2007 to September 2008. 2. The appellant provided taxable services including cargo handling service during the material period. The cargo handling service included the handling of export cargo also which was considered by the department as an exempted service. The department also considered the supply of tangible goods by the appellant during the material period, as an exempted service. The appellant had not maintained separate accounts in respect of common input services used for providing taxable services on the one hand and used for providing export cargo handling or supply of tangible goods on the other. The demand of Rs.91,519/- being 8% of the cost of the aforesaid two services viz. export cargo handling s....

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.... excluded from the purview of the taxable service defined under Section 65(105)(zr) read with definition of cargo handling service under Section 65(23) of the Finance Act, 1994. This legal position has ever remained the same. Therefore, for all times, export cargo handling service is not a taxable service. However, the CCR, 2004 treat it as an exempted service inasmuch as Rule 2(e) says that exempted services include services on which no service tax is leviable under Section 66 of the Finance Act. In the case of Idea Cellular Ltd. (supra) this Tribunal held thus: 3.1 It has been pleaded, that 'inter connectivity/network access service', 'roaming service' and 'infrastructure use service' are not 'exempted services' as the same are not e....