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2021 (1) TMI 711 - AT - Service TaxLevy of Service tax - Business Auxiliary Services - Cargo Handling Services - handling and processing of slag mixture generated by steel companies (clients) during the manufacturing process undertaken by them - period prior to 16.06.2005 - extended period of limitation - HELD THAT:- For the period prior to 16.06.2005, the definition of BAS under Section 65(19)(v) of the Act, inter-alia, mean any service in relation to production of goods on behalf of the client. The Principal Bench in assessee’s own case, M/S FERRO SCRAP NIGAM LIMITED VERSUS CCE, RAIPUR [2014 (1) TMI 1049 - CESTAT NEW DELHI] as relied by the assessee, has already observed in identical set of facts that there is no third person in the instant case, whereas the tax can be levied under BAS only in case the service is provided on behalf of the client i.e. there would be involvement of three parties. Further, for the period after 16.06.2005, the Tribunal in their own case as reported in M/S FERRO SCRAP NIGAM LTD. VERSUS COMMR. OF CENTRAL EXCISE & SERVICE TAX, RANCHI [2019 (2) TMI 766 - CESTAT KOLKATA], has held that the assessee is entitled to exemption under Notification no. 8/2005 dated 01.03.2005. Cargo Handling services - shifting, transportation, loading and unloading from one p lace to another inside the steel plant of the client itself - HELD THAT:- The Tribunal in their own case M/S FERRO SCRAP NIGAM LIMITED VERSUS CCE, RAIPUR AND VICE-VERSA [2014 (1) TMI 1051 - CESTAT NEW DELHI] where it was held that service of shifting, transportation or raw materials, waste materials, and finished products from one place to another, inside the plant itself, does not fall under the taxing category of Cargo Handling Services. The demand raised vide the impugned adjudication order cannot be sustained and hence, the same is set aside - Appeal allowed - decided in favor of appellant.
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