2014 (3) TMI 229

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....r the Respondent : Shri S. P. Pal, Appraiser (A.R.) ORDER Per Dr. I.P. Lal This Application is filed seeking waiver of pre-deposit of Rs.54,95,958/- and penalty of Rs.55.00 Lakhs and Rs.10,000/- under Section 78 and 77 of the Finance Act, 1944 respectively. 2. At the outset Shri B.N. Chattopadhyay, Ld. Consultant for the Applicant has submitted that a show cause notice has been issued ....

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....ted 06.08.2008 mere loading and unloading could not be considered for levy of Service Tax as 'Cargo Handling Services' where transportation was associated. The Ld. Consultant submits that the Tribunal in the case of Dalveer Singh vs. Commissioner of Central Excise reported in 2008 (9) STR 491 (Tri.-Del.) held that where transportation of materials from Railway wagons to customers warehouse and loa....

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.... of said transportation they are also doing the job of loading and unloading from the wagon. However, for such loading and unloading no separate charges have been provided in the order. Ld. Counsel submits that they were providing transportation charges and loading and unloading are incidental activities to the transportation of the goods. In this connection the Ld. Counsel drew attention of the B....

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....npacking of cargo and includes the service of packing together with transportation of cargo with or without loading, unloading and unpacking. Transportation is not the essential character of cargo handling service but only incidental to the cargo handling service. Where service is provided by a person who is registered as GTA service provides and issues consignment note for transportation of goods....