Case Law Details
A. Vijayakumar Vs Commissioner of Central Excise and Service Tax (CESTAT Chennai)
CESTAT Chennai held that activity of loading cement, transporting to the godown and unloading the same is covered within the scope of Cargo Handling Service. Accordingly, service tax demand sustained.
Facts- The appellant is alleged to be rendering Cargo Handling Service, without registering with the Department, which appears to have prompted the Officers of Headquarters Preventive Unit, Salem, to visit the premises of the appellant on 06.07.2008. During their visit, it appears that the appellant revealed the nature of his work, of loading cement from containers at Railway Goods Shed, Salem, to the trucks; transporting the same to the godown of M/s. J.K. White Cement Works at Salem / to the customers at various places in Tamil Nadu. The appellant also admitted to be unloading goods from trucks at the godown of M/s. J.K. White Cement Works, Salem; he would raise bills for the above works as per the rate fixed in the agreement entered into with M/s. J.K. White Cement Works on 01.12.2004, renewed on 01.02.2008. He also appears to have admitted to have registered with the Department under GTA, but had not paid any tax.
Accordingly, the Department issued a Show Cause Notice dated 12.04.2010 proposing to demand Service Tax under ‘Cargo Handling Service’ for the period from 24.12.2004 to 17.06.2008, appropriate interest u/s. 75 of the Finance Act, 1994 and penalty u/s. 77 and 78 ibid.
The Adjudicating Authority confirmed the demands proposed in the show cause notice. The First Appellate Authority also upheld the demands. Accordingly, being aggrieved, the present appeal is filed.
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