- (1.) Instant appeal is directed against the order of the Custom Excise, And Service Tax Appellate Tribunal dt.29.8.2012 dismissing the appeal of the appellant being barred by limitation and the reason assigned was not found to be satisfactory denying right of appeal being heard on merit available to the appellant.
(2.) The assessee is a registered firm under the provisions of Finance Act, 1944 for payment of service tax and as alleged primarily doing the business of providing "Cargo Handling Service".
(3.) The Govt. of India introduced the concept of service tax, i.e. tax on the services for the first time in the year 1994. The Finance Act, 1944 provides the method of levy of service tax, taxable services and their valuation procedure and the rules. Certain provisions of the Central Excise Act, 1944 also applies to the service tax. The Act of 1944 provides for imposition of service tax by Section 54. Section 65 of the Finance Act, 1994 provides and defines various services on which service tax is levied. The Central Government decided to bring "cargo handling service" also in the sweep of service tax and, therefore, clause (20) was inserted vide Finance Act, 2002 with effect from 16.8.2002. The said clause was renumbered as Cluase (23) vide the Finance Act, 2003. Clause (23) of Sec.65 reads as follows- "Cargo handling services means loading, uploading, packing or unpacking of cargo and includes cargo handling services provided for freight in special containers or for non-containerized freight, services provided by a container freight terminal or any other freight terminal, for all modes of transport and cargo handling services, incidental to freight but does not include handling of export cargo or passenger baggage or mere transportation of goods",;