TaxTMI 
TaxTMI 
TaxTMI 
2023 (10) TMI 996
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....'Cargo Handling Service' and demanded service tax from the Appellant. 2.1. The Appellant also provided Buses for transporting employees/staff from their Township Area to Plant at Durgapur and back. The buses were also used for transporting children to their school and back. The contract was inclusive of all fuels, maintenance and bus-staff etc. There was no provision of service tax in the work order offered to the Appellant. The department contended that the Appellant is liable to pay service tax on this service under the category of 'Tour Operator Service' and demanded service tax from the Appellant. When 'Rent-a-Cab' service was introduces, the department contended that the service rendered can be classified either under 'Tour Operator' service or under 'Rent-a-Cab' service. 3. Accordingly show cause notice dated 22.10.2009 was issued demanding service tax on the total value of service amounting to Rs.7,72,50,676/- dor the years 2004-05 to 2008-09 on GTA, Tour Operator service, Rent-a-Cab service and Cargo Handling Service, without any bifurcation of taxable value for each of these services separately. The Notice was adjudicated by the Commissioner wherein he confirmed the dema....
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....the demand of service tax under on Hiring of Vehicle Service, it is their submission that they have provided Buses to Eastern Coal Field Ltd. (ECL) for transporting/carrying Durgapur Steel Plant Employees/Staffs from their residence at the Township Area to Plant & Back. The buses were also used for transporting children to their school and back. They contended that the department has raised demand considering the service rendered as 'Tour Operator Service' or 'Renting a Cab service'. The demand is not very specific. As per the impugned order, the service may fall under either of the category. They stated that when the demand is not specific with respect to any particular service, the demand is not sustainable. In similar facts and circumstances, it has been held that these service can't be considered as Tour Operator services and cited the following decisions in support of their contention: (i) T.N.STATE TRANS.CORPN.(KUMBAKONAM) LTD. Vs C.C.E., TRICHY[2009(14) S.T.R. 760 (Tri.- Chennai)] (ii) L.N.GUPTA TRANSPORT CO. Vs. COMMISSIONER OF C. EX., NAGPUR[2016(42) S.T.R. 491(Tri.-Mumbai)] (iii) The demand in this case has been raised based on the Balance Sheet figures only. The....
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....service includes the value of intermediary and ancillary services. In such a case, whether the intermediary or ancillary activities is to be treated as part of GTA service and the abatement should be extended to the charges for such intermediary or ancillary service? Clarification: GTA provides a service in relation to transportation of goods by road which is a single composite service. GTA also issues consignment note. The composite service may include various intermediate and ancillary services provided in relation to the principal service of the road transport of goods. Such intermediate and ancillary services may include services like loading/unloading, packing/unpacking, transshipment, temporary warehousing etc., which are provided in the course of transportation by road. These services are not provided as independent activities but are the means for successful provision of the principal service, namely, the transportation of goods by road. The contention that a single composite service should not be broken into its components and classified as separate services is a well-accepted principle of classification. As clarified earlier vide F.No. 334/4/2006-TRU dated 28.2.2006 (p....
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....service. While taking a view, both the form and substance of the transaction are to be taken into account. The guiding principle is to identify the essential features of the transaction. The interpretation of specified descriptions of services in such cases shall be based on the principle of interpretation enumerated in section 66 F of the Finance Act, 1994. Thus, if ancillary services are provided in the course of transportation of goods by road and the charges for such services are included in the invoice issued by the GTA, and not by any other person, such services would form part of GTA service and, therefore, the abatement of 70%, presently applicable to GTA service, would be available on it. 16. The clarifications issued by Board cited above clearly establishes that when a contract is entered for a composite contract for transportation service including various intermediate or ancillary services provided in relation to the principal service of road transport of goods like loading/ unloading, packing / unpacking, transshipment, warehousing etc., which are provided in the course of transportation, such contract cannot be vivisected. It will be treated as a contract for trans....
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....is view has been held in the case of Shubham Electricals Vs Commissioner of Service Tax, Rohtak, reported in 2015(6) TMI CESTAT, New Delhi. The relevant portion of the decision is reproduced below: "11. Neither the show cause notice dated 21/10/11 nor the impugned adjudication order dated 18/1/13 record any assertion/ conclusion whatsoever as to which particular or specific taxable service the appellant had provided. In the absence of an allegation of having provided a specific taxable service in the show cause notice and in view of the failure in the adjudication order as well, neither the show cause notice nor the consequent adjudication order could be sustained. Xx xx xx xx xx xx xx 13. We have noticed earlier that the show cause notice itself adverts to the fact that the appellant had provided copies of 20 work orders executed in relation to CWG Projects, particulars of which are set out in a tabular form in para 5 of the show cause notice. From the description of the works in this table, officers could have classified the several works into the appropriate taxable service which may appropriately govern rendition of these services. In any event officers are not handi....