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2015 (8) TMI 1283 - AT - Service TaxDemand of Service tax along with interest and penalties - Cargo Handling Service - Packing cement into bags and loading of the packed bags into wagons and trucks as well as stacking of packed bags on platform/godown whenever required and other miscellaneous works at packing plant area - Appellant contended that it only provided manpower to do certain assigned works and so fell under “Manpower Recruitment or Supply Service” and not under “Cargo Handling Service”. Held that:- the service rendered is categorically covered under the scope of ‘Cargo Handling Service’. As the appellant made a reference to Board Circular No. FB/11/1/2012-TRU, dated 1-8-2002 to defend the proposition that the activity of loading and unloading by individuals with the help of hired labourers would not come under the purview “Cargo Handling Service”, the Board circulars do not have any binding effect on CESTAT. In the present case, the service was not rendered by an individual but by a proprietary concern and it has been held in the case of J.K. Transport v. CCE, Raipur-II [2006 (1) TMI 3 - CESTAT - New Delhi] that a proprietary firm rendering service does not tantamount to rendition of service by an individual. - Decided against the appellant
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