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2009 (1) TMI 147 - CESTAT NEW DELHI
Unloading of cargo - unloading of coal from rail wagons - appellants engage sufficient labourers for timely completion of the work of unloading - Loading coal to the wagon by providing pay loaders, was held as covered under head “Cargo Handling Service” in case of Gajanand Agarwal & Others – therefore, Commissioner has rightly held that the work handled by them falls under the category of “Cargo Handling Services” - Service tax was introduced on 16-7-02 - bona fide belief that the activities undertaken by them are not covered - as it is a question of interpretation of law and there can be no question of suppression - no justification for invoking extended period of limitation