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2015 (12) TMI 327 - AT - Service TaxClassification of service - Cargo Handling Service - imposition of penalty under section 75A, 76, 77 and 78 - Held that:- Appellant in this case is a small contractor who hires labour and provides the same to Shreyans and his service may not be equated with activities covered under the definition of Cargo Handling Service. The Commissioner (Appeals) in his order stated that the appellant that have not brought on records to prove conclusively that they are merely supplying the labour. But we find that the Revenue has not established beyond doubt that a contract was entered into between the appellant and M/s.Shreyans Industries Ltd. for Cargo Handling. We find that the activities undertaken are akin to labour jobs. The labour is not employed by the appellant but only hired and used in the factory of Shreyans. - activity undertaken by the appellant is not covered under the category of Cargo Handling Service. The appellant is as individual engaged in providing contract for various jobs and in the circumstances the activity of the appellant does not come under the purview of Cargo Handling Service. - Decided in favour of assessee.
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