2019 (4) TMI 1417

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....nt was required to undertake the following activities : (i) take delivery of iron and steel consignments reaching through rail or road ; (ii) transporting the received goods to the stockyard of SAIL ; (iii) packing of the materials so received at the stockyard ; (iv) loading of the materials for further transportation and delivery to the customers. The agreement clarified that the total consideration payable to the appellant will be apportioned equally to the four components of the activities as above. The Department was of the view that the activity undertaken by the appellant for M/s SAIL in terms of the above agreement, will be liable for payment of service tax under the category of "Cargo Handling Service" ....

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....hat in any case, the demand is hit by time bar. (iv) He also submitted that no penalty leviable against the appellant. 5. The ld. DR for the Revenue justified the impugned order. He referred to the various clauses of the agreement with M/s SAIL as well as the description of such clauses by both the authorities below. He emphasized the fact that all the activities carried out by the appellant are in connection with the handling of the iron and steel materials. He also referred to the definition of the "Cargo Handling Service" during the relevant period and submitted that the activities required are covered within the said definition. He also opposes plea of the limitation advanced by the appellant with a submission that the appel....

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....ppellant has undertaken the job of loading and unloading operation. Transportation is the main activity for which loading and un-loading are performed. Transportation of the goods would incidentally include loading and unloading, but these activities cannot be covered by the definition of Cargo Handling Services. Board's Circular dated 01.08.2002, clarifies that mere transportation of goods is excluded from the purview of cargo handling services. We also observe from the agreement that the appellant is in possession of Mobile Crane, Tractors and Flat Bed Tailors and Truck apart from the regular tools and tackles. SAIL also reserve its rights to provide Mobile Crane without operator on a rent of Rs. 10,000/- per Unit. In the instant case, th....