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2018 (3) TMI 1689
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....pellant. Shri Kumar Vikram, Advocate, 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 ....
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...., etc. Since the principal objective of 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 ....
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....ng, then the service shall be treated as GTA service and not cargo handling service. (Emphasis provided)." 5. In this case, the appellant was awarded with the work order for application of Gunning Mass in steel melting process, which has basically meant for maintenance of furnace. Thus, such activities are in the nature of management, maintenance or repair service, as defined under Section 65(6....