2008 (1) TMI 131

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n by the respondents for the impugned period do not attract levy of Service Tax under the category of cargo handling services – revenue appeal dismissed - STA/62-63/2007 - A-103-104/KOL/2008 - Dated:- 16-1-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) [Order per: Chittaranjan Satapathy, Member (T)]. -1. Heard both sides. 2. Learned S.D.R., Shri J.K J .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ivities undertaken by the present respondents are exactly the same, as was in the case of M/s. Sainik Mining Allied Services Ltd. and Another v. C. Cex, Cus. ST, BBSR dealt in Tribunal's Order Nos. A-1878-1879/KOL/07, dated 2-11-07 [2008(9) S.T.R. 531 (Tri.- Kol.)] and the contracts were executed also with the sameOrganisation namely, M/s. Mahanadi Coalfields Ltd. He, further, states t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... He has no information as to whether the Department has gone in further appeal against the Order of the Tribunal dated 2-11-07 cited above. 6. In view of the fact that the issues involved in these appeals and the activities undertaken by the respondents are similar to the ones which have been considered and decided upon by this Bench Order dated 2-11-07 (cited above) and no other decision con .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X