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2015 (7) TMI 1138 - HC - Service TaxPeriod of limitation - Demand - cargo handling services - Section 65(23) of the Finance Act, 1994 for the period February, 2003 to April, 2004 - handling of iron and steel materials - Held that:- the grounds of appeal before the Tribunal has also not been made available in the typed set of papers so as to enable this Court to entertain the above plea of limitation raised before this Court. That being the case, we do not find any justification to entertain the appeal on the plea that merely because the original order has not invoked the provisions for imposing the penalty, automatically the plea of no tax invoking proviso to Section 73(1) would apply. This plea of the appellant appears to be on a wrong premise, as we find from the order of the Tribunal that what has been agitated is the fact that the nature of services provided by the assessee does not fall within the service tax net, which the original authority, the appellate authority as also the Tribunal, have concurrently held against the appellant holding that the activity performed by the appellant would fall squarely within the provisions of Section 65(23) of Chapter V of Finance Act, 1994, viz., ‘cargo handling services’. Therefore, we find no error in the order of the adjudicating authority as confirmed by the appellate authority and further confirmed by the Tribunal. In the absence of material pleading before the competent authority, we are unable to countenance the argument advanced by the appellant in regard to limitation. For the reasons stated above, this court is not inclined to entertain the appeal by framing any questions of law for consideration, as no question of law, much less substantial question of law arises for consideration in this appeal. - Decided against the appellant
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