2018 (2) TMI 942

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....ondents were engaged in the business providing services of loading of coal at railway goods shed, transporting & unloading same at the premises of Andhra Pradesh Paper Mills Ltd (APPML) and Andhra Pradesh Paper Mills Ltd., Coastal Paper Units [(APPML)(CP)] and were also engaged in the activity loading of lines citation bamboo dust within the unit of APPML into tippers and delivering the same within the premises to the chipper house. Based upon intelligence that service tax was not discharged by the respondent an investigation was carried out and Show Cause Notice was issued. Respondent contested the Show Cause Notice on merits as well as on limitation. It was the contention of the respondent, before the adjudicating authority that the Show ....

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....that loading and unloading is not incidental to the transporting but is the main activity. It is his submission that the reliance placed by the first appellate authority on the case laws is incorrect. He would rely upon the following decision in the South Eastern Coal Fields Ltd., 2016-TIOL-2773-CESTAT-DEL in the support of his arguments. 5. Ld. Counsel appearing for the responding submits that the agreement which is relied upon by the Ld. Departmental Representatives is very clear and reads the said agreement before us. He would also submit that revenue authorities have miss-understood the agreement entered by the appellant in the case in hand, he would submit that entire activity is of transportation of the goods and the said APPML and....

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....ices. We find the above observation of the adjudicating authority is not tenable in law, in as much as, the Board has specifically clarified that, the method of invoicing does not alter the single composite nature of the service and classification is such cases are based on essential character by applying the principle of classification enumerated in section 65A. In the instant case I find the essential character of the activities rendered by the appellant is transportation of the lime stone / coal etc from railway sidings to the factory premises and internal transportation of the material like bamboo dust within the factory. The other activities rendered by the appellant are loading and unloading of the above said goods also. There is no t....