CESTAT Rules Transportation Services as Composite; Sets Aside Demand Due to Export and Time-Barred Claims.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellant provided services of loading, unloading, shifting, and transportation of iron ore under separate contracts. CESTAT held it was a composite service for transportation, not cargo handling. Loading/unloading activities were incidental, contract couldn't be artificially divided. For 2010-11 to 2011-12, goods were exported, so demand set aside. For extended period, demand time-barred as no suppression of facts by appellant who believed no service tax payable. Appeal allowed, demand unsustainable.....