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2013 (11) TMI 45 - AT - Service TaxCargo Handling Services - appellant herein collected the salt and Soda ash in the factory of Tata Chemicals, packed them and stocked them in the factory as well as on the railway wagons. - Held that:- Service Tax liability on Cargo handling services would not be applicable in this case as is held by Hon'ble High Court of Jharkhand in the case of Modi Construction Co [2011 (4) TMI 598 - JHARKHAND HIGH COURT]. At the same time, we also find that the appellant has been raising bills on Tata Chemicals Ltd for cleaning activity undertaken by them in the factory premises, which is evident from the bills which indicate the description of removal of dust and debris and cleaning of tar roads etc. Since there is no amount which has been bifurcated which attribute to the cleaning services, we find that the appellant needs to be put to some condition to hear and dispose the appeal - stay granted partly.
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