TaxTMI 
TaxTMI 
2014 (6) TMI 205
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....ate is produced in support of ill-health of Shri Somaraju. As satisfactory cause is shown, we condone the delay in filing the appeal. Appeal No.ST/25405/2013-CU[DB] Per Hon'ble Mr. P.R. Chandrasekharan: 2. Vide Order-in-Original No.VIZ-STX-001-COM-086-12, dated 27.06.2012, Commissioner of Central Excise & Service Tax, Visakhapatnam-I Commissionerate confirmed service tax demands of Rs.1,05,22,657/- under the category of 'Cargo Handling' service and an amount of Rs.63,43,575/- under the category of 'Support Service of Business or Commerce' service along with interest and equivalent penalties under the provisions of Finance Act, 1994 against the appellant, M/s. Srinivasa Transport, Visakhapatnam. Aggrieved of the same, the appellant ....
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....appellant was transportation of various goods from one place to another within the plant site. The services of unloading, stocking, packing, re-packing, etc., If any, undertaken was incidental or ancillary to the main service of transportation and therefore, it is the contention that the said services provided by the appellant to M/s. RINL would not come within the purview of cargo handling service. Reliance is placed on the decision of the Tribunal in the case of Modi Construction Co. Vs. C.C.E., Ranchi [2008 (12) S.T.R. 34 (Tri. - Kolkata)], wherein it was held that shifting/transportation of raw-materials, waste materials and finished products from one place to another inside a plant would not come under the category of 'Cargo Handling S....
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.... appellant provided services, which were in support of the business undertaken by M/s. VCTPL, who was running a container terminal. Since providing of Tractor-Trailers was in support of the service rendered by M/s. VCTPL, the same would be assessable under 'Business Support Service'. Accordingly, the ld. DR submits that the appellant would be liable to discharge service tax liability under the category of Business Support Service. Accordingly, he prays for upholding the impugned order and putting the appellant to terms in the interim. 6. We have carefully considered the submissions made by both the parties. After considering the submissions made, we observe that the issue for consideration in this case lies in a narrow compass and theref....
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.... contract, the duties and responsibilities include the provision of trained drivers and other employees with necessary heavy duty vehicle licence, tools, instruments and equipments, etc. as required for undertaking the work contemplated in the contract. The contractor is responsible for payment of wages, salaries, etc. to the employees engaged by him and is also required to fulfil the requirements of labour laws, etc. The appellant is also required to provide prescribed number of Tractor-Trailers for undertaking the transportation of containers within the terminal of specific dimensions. For the work rendered, the appellant is compensated @ of Rs.200/- for 20 ft. Container and Rs.255/- for 40 ft. Container. Thus, the services rendered by th....
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....akhapatnam Steel Plant site. The scope of the work included handling and internal transportation of stores materials such as plant, machinery, equipments, etc. at the plant site including crushing of coke breeze meant for Visakhapatnam Steel Plant, job contract for miscellaneous works awarded from time to time, supply of LCVs and packing of materials for transportation. Thus, a number of services are required to be provided by the appellant. While handling of stores materials along with internal transportation might merit classification under cargo handling service in the light of the decision of Hon'ble High Court Orissa in the case of Coal Carriers supra, other activities such as crushing of coke breeze, job contracts for miscellaneous wo....