2020 (7) TMI 385

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....he facts of the case are that during the period under dispute i.e. November' 2003 to March'2005, the Appellant executed composite contracts for local transportation of Iron Ore from mines dump yard to the Rail Track Heads/Railway Siding in Automated Tipping Trucks (goods carriage), with incidental loading into such tipping trucks & automated unloading at the Railway Track Head/Railway Siding. The tipping trucks are fitted with Hydraulic Jack facility and the unloading is done without human intervention. The rates are composite and no loading/unloading charges is collected separately by the Appellant. The Appellant raises their bills for local transportation on their client. No service tax is paid by the Appellant on these transportation con....

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....ing contracts and local transportation contract are separate. The Appellant has admitted service tax on wagon loading activities. The Learned Advocate submits that the Learned Commissioner(Appeal) in the impugned Order under Para 32 following the Board Circular No.B11/1/2002-TRU dated 01-08-2002 (Para 4) has sought to tax the entire consideration for transportation, loading, unloading under the category of "Cargo Handling Services" on the ground that for loading of tippers, transportation and unloading of tippers at the Railway Track Head/Railway Siding, there is no separate rates provided, therefore, as per the said circular the entire consideration shall be taxable under the category of Cargo Handling Services. The Learned Advocate furthe....

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.... to classification of service, hence, neither extended period of limitation can be invoked nor penalties can be levied. 5. The Learned Authorized Representative for the Respondent supports the impugned Order. It is contended by him that since the contract is composite for loading of tipper, transportation upto ½ km and unloading at Railway Track Head and under the contract the rate is composite, hence, as per Circular No.B11/1/2002-TRU dated 01-08- 2002 the entire transportation charges shall be taxable under the category of "Cargo Handling Services". It is further contended that since the Appellant is undertaking Loading of Wagon hence, they are "Cargo Handling Agent". 6. Heard both the sides and perused the appeal records. ....