TaxTMI 
TaxTMI 
2018 (7) TMI 1786
X X X X Extracts X X X X
X X X X Extracts X X X X
....il G. Shakkarwar, Member (Technical) Shri Mohammad Altaf, Assistant Commissioner (AR) for Appellant Shri Prashant Shukla, Advocate for Respondent ORDER Per: Anil G. Shakkarwar Heard learned A.R. on Stay Application. Revenue has sought stay of operation of order passed by learned Commissioner through which proceedings for demand of Service Tax were dropped. Since, the order is non ex....
X X X X Extracts X X X X
X X X X Extracts X X X X
....how cause notice dated 19.04.2016 was issued to the respondent wherein they were called upon to show cause as to why the above referred activity should not be classified as 'Cargo Handling Service' and why Service Tax of Rs. 2,25,37,368/- should not be demanded from them under Section 73 of Finance Act, 1994. The respondent submitted before the original authority that they were engaged in providin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d by the respondent to either NCL or to IGL fall under the definition of 'Cargo Handling Service' and therefore no service tax liability can be fasten on respondent under that category and also that the said service recipients were discharging service tax liability on said activity under 'Goods Transport Agency services' as recipient of service under Reverse Charge Mechanism. He further relied upo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....5 wherein it has been clarified that if GTA Service provider is providing certain ancillary services such as loading/unloading, packing/unpacking, transshipment and temporary storage in the course of transport of goods by road then value of such ancillary services should be counted towards GTA Services. He has further submitted that learned Original Authority has relied on said CBEC Circular as on....