TaxTMI 
TaxTMI 
2014 (12) TMI 506
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....o be provided by the appellant, were detailed separately in the said contract as under:- (a) Gypsum was required to be sorted (minus 20 cm size) by cleaning top bushes/decomposed substances. Sorted gypsum was to be loaded into trucks by hydraulic excavator with backhoe attachment. (b) The contracts emphasizes on proper loading of gypsum into railway wagons with the deployment of specific machinery i.e. Mechanical loaders Z-bar long bloom. The loading into railway wagons was to be carried out as per requirement and availability made by Railway. The loading into railway wagons was to be carried out up to the mark given and a certificate of satisfactory loading was to be obtained from the FCIAGMIL. The contractor was to make arrangement to c....
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....moving and demolishing services'. The said services were introduced w.e.f. 16.06.2005 and were made liable to service tax from the said date. The appellant had been paying service tax on the said activities w.e.f. 16.06.2005. 6. Similarly, we find that the service under the category (b) is merely for transportation of the gypsum from one place to railway station and would appropriately may fall under the category of GTA services, which were introduced w.e.f. 1.1.2005 to the Service Tax Net. The appellant admittedly started paying service tax on the said services w.e.f. 1.1.2005 @ of 25%, after claiming the abatement in terms of notification no.32/2004-ST. 7. The service being provided under the Clause (c) of the Contract, as provided abov....
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....ery service. As already observed, the first two services fall under different categories which were introduced subsequently and for which the appellant had started paying service tax from those dates, we find no reasons to hold that the said two services are part & parcel of the 'cargo handling services', which according to the Revenue falls under clause (c ). 10. As regards 'Cargo Handling Services', our attention has been drawn to various decisions of the Tribunal laying that the loading of the goods into racks or wagons through mechanical loaders does not fall under the category of 'Cargo Handling Services'. For the said purpose, a reference may be made to the Rajasthan High Court in the case of S.B. Construction Co. Vs. Union of India ....