2018 (9) TMI 497

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....ecipient of GTA service, the appellant-assessee is discharging their service tax liability as per the provisions of the Service Tax law. It has been the contention of the department that the appellant-assessee has not included the value of loading /unloading, and stacking charges in the service value of GTA service. The department has primarily relied upon the CBEC circular No. 104/2007-2008 ST dated 6.8.2008. The short payment of Service Tax amounting to Rs. 57,21,856/- for the period June, 2008 to March, 2012 have been demanded under section 73(1) of the Finance Act, 1994. The provisions of penalty and interest has also been invoked. The matter came to be adjudicated vide impugned adjudication order dated 19.12.2014 wherein the charges as....

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....lue of services, discharging the service tax liability on reverse charge basis by the appellant assessee. 3. It has been the contention of the learned advocate that the appellant-assessee have correctly discharged his service tax liability wherever the value of loading /unloading, staking / de-stacking is consolidated and included in transportation charges. The appellant-assessee has discharged their Service tax liability on the entire value of the contract after availing the prescribed abatement. Further only where the charges of loading / unloading staking / de-stacking of the warehouse is separately provided in various contracts, same has not been included and as per the contract the service provider has to discharge the Service Tax l....

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....nce) in that case, the service tax should be leviable separately under the relevant service tax category i.e. cargo handling charges and road transport agency charges. The relevant portion of the above mentioned clarification is reproduced herein below:- "3.3 Cargo handling service provided in relation to storage of agricultural produce (scope of the term "agricultural produce" is given under the storage and warehousing service) or for goods meant to be stored in cold storage have been exempted from the levy of service tax. (see Notification No.10/2002-ST). 4. A point has been raised as to what would be the value of service tax in a case where transport and cargo handling service is provided in a composite manner. The measure of tax i....

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....fication is primarily with regard to whether abatement will be entitled on the full value of such charges i.e. transportation charges plus cargo handling, loading, / unloading, stacking /destacking charges etc. are also included. In this particular case, the contracts for transportation of fertilizers cargo filed by the appellant assessee, with regard to various transport contractor are very categorically having two parts, first, which is primarily for transportation of fertilizers; and second is for loading / unloading and stacking/ de-stacking of fertilizers and separate charges for each activity are indicated. The appellant-assessee has very categorically and in very transparent way has provided that the service tax on transportation cha....

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.... handling services like loading / unloading etc. in that case they must have paid service tax on the full value of service and if same is added to the transportation charges, the appellant-assessee will be entitled for prescribed abatement and as a result the Department would get less amount of service tax. Thus, we find no merit in confirming short payment service tax in this case. 9. We also agree that since the appellant assessee is being audited regularly by the Department and all the details have been in the knowledge of the department and the charge of suppression of facts or mis declaration etc. have not been established by the department., Therefore the demand of duty under section 73 (1) under extended time proviso is not sustai....

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....51-175 176-200 201 250) 251-300. 301 350 556 5.00 3.90 2.89 2.35 2.14 1.85 1.77 1:55 1.40 1.25 The bidder accepts unconditionally all the terms and conditions of tender documents. The bidder should quote their rates for fake handling unloading at warehouse and loading at warehouse including of service tax and the bidders should quote their transportation rates exclusive of service tax.. For SHREE TRANSPORT CORPORATION Sig gmis Dr. S. P. SINGH Chief State Manager (Matg.) Richar abaridi Cooperative Lid. JAIPUR (HAJ) Year-11-12 Variations वी.के. स्वामीनाथन V.K. SWAMINATHAN Chief ....