2019 (3) TMI 112

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....Tangible Goods (4) Goods Transport Agency 2. They were registered with the service tax department and were regularly paying the service tax. The department, after perusal of the documents of the appellant, formed the view that the appellant had failed to discharge the service tax liability in full during the period 01 April 2001 to 31 March 2012. For demanding differential service tax which was not paid by the appellant, Show cause notice dated 10.10.2012 was issued. As per the show cause notice demand for service tax was raised as follows: (1) Commercial or Industrial Construction Service, the total demand for service tax : Rs. 17,64,057/- (2) Cargo Handling service (towards supply of sand): Rs. 40,27,357/- (3) Cargo Handling service ....

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....n amount of Rs. 40,27,357/- has been demanded in respect of certain contracts executed by the appellant which were for the supply of river sand and crusher grit. After taking us through some of the purchase orders received by the appellant for this activity, he emphasized that the nature of contracts were for supply of these materials and cannot be considered towards provision of cargo handling service. In this connection, he submitted that demand is not justified under the category. (3) An amount of Rs. 32,86,411/- has been demanded under the category of Cargo Handling Service which was towards transportation of limestone from Sanu mines to GLPL Barmer. He argued that the contracts were for mere transportation of these goods and cannot be....

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....of service tax confirmed by the adjudicating authority under the category of Commercial and Industrial Construction Service as also under the category of Supply of Tangible Goods. Hence, we do not discuss the dispute relating to these services, but uphold this portion of demand. 12. The demand under the Cargo Handling Service has dealt with two types of orders executed by the appellant. One type of orders were executed for supply of materials such as river sand and crusher grit. We have perused some of the purchase orders received by the appellant for this activity. The purchase order clearly shows that the contract was for supply of material and can by no stretch of imagination, be considered as for providing Cargo Handling Service. Hence....