2018 (3) TMI 1689

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....vocate, for the Respondent. ORDER Per: S.K. Mohanty, Member (J). - Revenue is in appeal against the impugned order dated 15-5-2013 passed by the Commissioner (Appeals), Customs and Central Excise, Raipur. The grievance of Revenue is that the activities provided by the respondent to its service receiver should merit consideration of classification as cargo handling service, as against the cla....

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....the contract was for transportation of goods, the same should appropriately fall under the GTA service and not under cargo handling service. We find that the C.B.E. & C. while answering to the question with regard to classification of service, has furnished the following clarification :- "4. Issue 2: GTA providing service in relation to transportation of goods by road in a goods carriage also und....