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2018 (6) TMI 386 - AT - Service TaxCargo handling service - Pig Iron Handling in Corex I & II in factory of JSW Steel Ltd. - Granulated & Dry Slag Shifting in factor of JSW Steel Ltd. - Loading & Shifting of pellets from pellet plant to RMHS yard within factory - Loading & shifting of pig iron within factory - whether the said services fall within the purview of Cargo Handling Services or not?- Held that:- These activities involved only temporary handling of the goods and shifting them from one place to another within the factory and as such, by no stretch of imagination come under the Cargo Handling Services as no transportation is involved in respect of the services - reliance placed in the case of Gaytri Construction Co. vs. CCE [2011 (9) TMI 481 - CESTAT, NEW DELHI]. Also, laying of sheet on machinery cannot be equated to construction activity. Appeal allowed - decided in favor of appellant.
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