2013 (10) TMI 92

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....ndent (AR) ORDER 1. The case made against the applicant is that they have rendered 'Cargo Handling Service' during the period 01-04-05 to 31-01-06 and while rendering said cargo handling service, they have received services of Goods Transport Operators during the period 01-07-05 to 31-01-06 and not paid service tax on the former service as provider of the service and on the latter service as....

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....hem. According to her, packing, loading, unloading etc. were incidental to the transportation of goods from one place to the other and they were a goods transport agency. Therefore, she contests that Revenue is wrong in treating the services of cargo handling as output service and service of goods transport as input service. She also points out that if they are treated as a provider of cargo handl....

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....sions on both sides. I find that the argument that the applicant were acting as Goods Transport Agency issuing consignment note is being presented for the first time. No evidence to prove this contention has been placed either before the adjudicating authority or the Commissioner (Appeals). However, I find force in the submission of advocate that if the appellant are to be treated as a provider of....