UNITED CARGO TRANSPORT SERVICES Vs. THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL (SOUTH ZONAL BENCH) AND ORS.

JUDGEMENT

(1.) Civil Miscellaneous Appeal Nos. 2805 and 2806 of 2015, 58 and 59 of 2016 have been filed by the Assessee/appellant herein, challenging the orders passed by the first respondent/CESTAT, in the Final Order Nos. 40606 and 40607 of 2015, dated 01.06.2015 and Final Order Nos. 41045 and 41046 of 2014, dated 26.06.2014, respectively.

(2.) The appellant is a propriety firm, engaged in providing transport facility (air, train and road) to various customers. The main activity of the firm is transporting of goods from one place to another. In all cases of transport facility provided to the customers, there is no clause on price/charges for loading and unloading, but the clause was only with reference to freight charges on weight basis. In respect of the transportation of goods, there is no liability to pay service tax. The appellant is liable to pay service tax only in cases, where the appellant had charged for loading or unloading activities to the customers.

(3.) As the substantial question of law raised, in all these appeals, are inter -linked and common, common judgment is pronounced.