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2014 (1) TMI 1197 - AT - Service TaxCargo handling service - Whether packing, labelling, loading and unloading of the goods in question shall amount to cargo handling service - Held that:- following the rules of classification enacted in Finance Act, 1994 the activity of packing amounting to manufacture by Central Excise Tariff Act, 1985 shall not be “cargo handling service” while reading Section 65(19) of Finance Act, 1994 excludes manufacturing of excisable goods from the purview of business auxiliary service and immune from Service Tax. This shows that legislature has recognized the activity of “manufacture” to be free from Service Tax - when principal activity is “manufacture” according to Central Excise Tariff Act, 1985 it is not possible to hold that the said activity carried out by appellant shall be cargo handling. We could have come to rescue of Revenue, had there been proper bifurcation of the activities for taxation of the considerations received for each sub-activity carried out - Decided in favour of assessee.
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