TMI Blog2009 (11) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirmed service tax demand on the assessee under the ‘Cargo handling service; along with penalty. Held that- when the question of interpretation of law caused confusion to both sides, such a case could not be held to be a case of intention to evade tax liability, therefore no penalty would also be leviable in the instant case. Thus for re-determination of the tax liability for the normal period a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and stacking of urea bags - Shifting and stacking of urea bags at different distant places, stack to pallet including handling of pallet before transportation of goods. (3) Miscellaneous Jobs - Shifting of tarpaulin from plant store and tying stack including shifting of desired quantity of ropes, shifting of tarpaulin from plant store after Bundling including bundling shifting of ropes, Clean ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denies liability contending that the nature of aforesaid activities carried out by the appellant do not fall under the category of "cargo handling service", Revenue negates such plea relying on decisions of Tribunal in the case of Gajanand Agarwal v. CCE C [2009] 18 STT 353 (Kol. - CESTAT). We have heard extensively pleas of both the sides and analysed the factual aspects of the nature of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are unable to notice any intention of the appellant to evade Service Tax liability in the present case. Therefore without specific intention to evade, apparent from record, this appellant shall not be dealt under law for the periods which are already time-barred. Therefore the dispute is to be reduced to the normal period of limitation, which has also been held by Tribunal in similar such case as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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