2025-VIL-1506-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax - Cargo Handling Service, Transportation of goods by road, Commercial or Industrial Construction Service, Exemption Notification, Extended Period of Limitation - The appellant, is a supplier of building materials who had been awarded sub-contract works for paving blocks, rubble stones, and precast concrete blocks at the Tuticorin Port - Department alleged that the appellant provided composite services of BAS, cargo handling services, transportation of goods by road, and site formation and clearance - Department also alleged that the appellant was not eligible for the exemption under Notification No. 25/2007-ST for the construction work at the port - Whether the appellant is liable to pay service tax under the category of cargo handling service or whether the transportation of goods by road service should be considered as the principal service - HELD - the appellants are sub-contractors who are performing services under the contact entered into for quarrying of stones, transportation, construction and maintenance of the proposed bund, approved quality of material, etc., within the scope of the main contract - The transportation of goods by road should be considered as the principal service, and the cargo handling service is only an incidental or support service – As per the CBEC Circular No. 104/07/2008-ST, the intermediary and ancillary services provided in relation to the principal service of road transport of goods should be considered as part of the composite Goods Transport Agency service - in this case, Cargo Handling Service is only a support service to the transport of goods by road. The cargo handling service is a part of the composite service which mainly comprises transportation of goods by road service and so, should be taken as an incidental / support service and not as a principal service - The demand of service tax under the cargo handling service category – The appeal is allowed - Whether the appellant is entitled to the benefit of exemption under Notification No. 25/2007-ST for the construction work at the Tuticorin Port - HELD - The work undertaken by the appellant was related to the construction of the cargo berth at the port and not mere finishing operations - Accordingly, the appellant is eligible for the benefit of the exemption under Notification No. 25/2007-ST.
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