2015 (11) TMI 1249

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri P.K. Choudhary, Judicial Member For the Petitioner : Shri Joseph Prabhakar, Advocate For the Respondent : Shri L. Paneer Selvam, AC (AR) ORDER Per R. Periasami The appellant is a container freight station appointed by the Commissioner of Central Excise, Coimbatore as per Ministry of Commerce Circular dt. 28.3.1994 and they were registered under cargo handling service and dischar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....service. Therefore, all activities was exempted from service tax and not chargeable to service tax whereas the department demanded service tax on transport of export cargo under Business Support Service. He further submits that Section 65 (104c) is not applicable in their case. He also submits that since the activity is in relation to transport of export cargo if at all it is covered under GTA, an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ice of loading, unloading, packing and unpacking of cargo and includes cargo handling services provided for freight station. Section 65 (23) clearly excludes handling of export cargo or passenger baggage or mere transportation of goods. The activities relating to export cargo not chargeable to service tax. Adjudicating authority has not disputed the fact that transportation charges received by the....