Other services naturally bundled with principal service of transportation is classifiable under GTA service

Laxmi Narayan Transport Vs Commissioner of CGST & Central Excise (CESTAT Kolkata) CESTAT Kolkata held that composite contract involving transportation of goods and loading/unloading, packing/unpacking, etc. will be treated as a contract for transportation only as the other services are naturally bundled together with the principal service of transportation. Accordingly, service tax leviable under GTA service and not under cargo handling service. Facts- The Central Preventive unit(CPU) of Central Excise and GST Commissionerate, Bhubaneshwar, initiated an investigation against the Appellant,...