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2019 (12) TMI 419 - AT - Service TaxClassification of services - Cargo Handling Service or not - shifting of material within factory premises - extended period of limitation - HELD THAT:- As far as shifting of material within the factory from one place to another is concerned, it is now well settled and is no longer res-integra that such movement of material within the factory does not amount to cargo handling and is not leviable to service tax under Cargo Handling Service - This issue has been settled by Hon’ble Apex Court in the case of Signode India Limited [2017 (3) TMI 934 - SUPREME COURT], where it was held that It is nobody's case before us that the appellant is a cargo handling agency. All activity undertaken by the appellant, though related to packing activity, is at a stage when the goods are yet to clear the factory gate as manufactured goods for onward transportation. Cargo Handling Service pre supposes that the material being handled is cargo. Cargo means “goods transported by a vessel, airplane or vehicle”. Material movement of goods within the factory premises do not qualify as cargo and any such handling or shifting of material does not amount to cargo handling and therefore is not chargeable to service tax under Cargo Handling Service - the demand confirmed by the impugned order with respect to cargo handling services needs to be set aside along with interest and corresponding penalties. Management, Maintenance or Repair Service - non-payment of service tax - HELD THAT:- The first appellate authority has not recorded any findings and therefore it is deemed appropriate to remand the matter back to him for the limited purpose of recording his findings on this demand. Appeal allowed in part and part matter on remand.
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