TaxTMI 
TaxTMI 
2019 (5) TMI 258
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....tober, 2014. By the impugned order, the learned Commissioner (Appeals) has affirmed the order passed by the lower adjudicating authority confirming the demand along with interest and penalty against the appellant under the provisions of Finance Act, 1994 (hereinafter referred to as Finance Act). 2. The issue involved in this appeal is that the appellant, which is Government of India undertaking, created under the Warehousing Corporation Act, 1962, is primarily engaged in the storage and warehousing of agricultural produce/food grains of their client, M/s Food Corporation of India (FCI). Apart from warehousing, the appellant is also engaged in providing cargo handling services to M/s FCI, if so desired. The cargo handling services in rela....
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....wise rate for cargo handling services and also provided Goods Transport Agency (GTA) services in relation to transport of the goods by road in goods carrier which became taxable under the Finance Act with effect from 1 January, 2005 under Clause (zzp) of Section 65(105) thereof. As per the provisions of the Finance Act, the person liable to pay freight to the GTA for their services was made liable to pay service tax under Reverse Charge Mechanism (RCM) as per Rule 2(1)(d)(v) of STR, 1994 (hereinafter referred to as STR). A Show Cause Notice was issued to the appellant for payment of service tax for the period January, 2005 to March, 2009 amounting to Rs. 35,85,370/- with applicable interest and penalty which was adjudicated upon by the lowe....
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....credit of service tax paid on handling service rendered by contractor and utilise the same for the payment of service tax liability on the services rendered under the category of cargo handling services, subject to raising a separate bill to his client. 5.1 It is also argued that the H&T Contractor was not working as Goods Transport Agency (GTA) as defined in Section 65(50b) of Finance Act. As per the definition, Goods Transport Agency means any person who provides service in relation to transport of goods by road and issues consignment notes, by whatever name called. It has been submitted that the consignment note has to be as per the particulars specified in Rule 4B of STR. It has further been submitted that in cases where the transpor....
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....services. 5.3 It is also submitted that the Revenue was aware of the fact that the appellant is treating their entire H&T services under the head of 'cargo handling service' which was accepted by the Department with effect from 1 April, 2009 vide the order of the Commissioner as mentioned above. The proceeding in the impugned order is for the period 1 January, 2005 to 31 March, 2009. The appellant had not changed the practice and is following the same classification from the very beginning and treated entire service as cargo handling services. The Department, therefore, cannot adopt different classification of the same set of services for the different period for the purpose of charging service tax. 6. Learned Departmental Representat....
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....f fertilizers. The taxable entry is as follows : "Cargo handling means - loading, unloading, packing or unpacking of cargo and includes cargo handling services provided for freight in special containers or for non-containerized freight, services provided by a container freight terminal or any other freight terminal, for all modes of transport and cargo handling service incidental to freight, but does not include handling of export cargo or passenger baggage or mere transportation of goods." KSWC charges its clients for the above service which is admittedly with a margin of 15% compared to the amount paid to H&T contractors. In view of the language of the entry 'Cargo Handling Services' we hold that the appellants are also ....