Shri Narayan Prasad Gour Versus CGST, CE & ST, Bhopal
Service Tax
2018 (11) TMI 33 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 30-10-2018
Service Tax Appeal No. 52638- 52639 of 2015 – FINAL ORDER No. 53202-53203/2018
Service Tax
Mr. C L Mahar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial)
Ms. Rinki Arora, Advocate for the Appellants
Shri Sanjay Jain, AR for the Respondent
ORDER
Per C L Mahar:
The appellants are engaged in providing taxable services under the category of “Goods Transport Agency Services” to M/s. Western Coal Field Ltd. during the period January 2009 to March 2011. Show Cause Notice dated 05.02.2010, for the period January 2009 to March, 2009, Show Cause Notice dated 27.09.2010 for the period April 2009 to March 2010 and Show Cause Notice dated 04.10.2011 for the period April, 2010 to March 2011 were issued on the ground that the appellants were doing loading, transport and unloading of coal from mining under the cate
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to EDC Siding via bye-pass road including unloading. (Lead 25.60 KMs
35,000 MT each
Rs.95.00 MT
Rs.33,25,000/-
12 (Twelve months)
Clause No. 28.
Escalation if applicable will be payable as per the tender document as the contract period is for 12 (Twelve) months as per clause No. 37.00 of Special Terms and Conditions of Tender document for price variation clause.
Contract No.WCL/Pench/CME (OPR)/89/2009-10 dated 23.3.2010
Description of work
Quantity
Rate
Value
Period
Loading of coal into tippers by Pay Loader and Transportation of coal by Tippers from coal stockyard of Vishnupuri UG Mine No. II to EDC Siding including unloading. (Lead 13.90 KMs)
27,000 MT each
Rs.64.00 MT
Rs.17,28,000/-
12 (Twelve months)
Clause No. 31.
The rates are based on ruling price of diesel as on 1.03.2010 i.e. Rs. 39.87 per litre. Escalation if applicable will be paid as per clause No. 37 of Special Terms and Conditions of Tender document for price variation clause.
3. It can be seen from
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facie, classifiable under two or more sub-clauses of clause (105) of section 65, classification shall be effected as follows:
(a) the sub-clause which provides the most specific description shall be preferred to sub-clauses providing a more general description;
(b) composite service consisting of a combination of different services which cannot be classified in the manner specified in clause (a), shall be classified as if they consisted of a service which gives them their essential character, in so far as this criterion is applicable;
(c) when a service cannot be classified in the manner specified in clause (a) or clause (b), it shall be classified under the sub-clause which occurs first among the sub-clauses which equally merit consideration.]
4. It can be seen from a plain reading of 65A (2)(b) that the classification in the case of combined service is to be decided by analyzing the fact as to which service gives essential character to the service being performed. As can
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