9911796707
TMI Blog2009 (11) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... Sansar Chand for the Respondent. ORDER D.N. Panda, Judicial Member - Both sides were on dispute as to levy of the Service Tax on following activities :— (1) Urea Loading Jobs - Loading of urea bags from platform to truck/covered wagon/open wagon, conveyor to truck/covered wagon/open wagon, godown to truck/covered wagon/open wagon before transportation of the said goods at the per metric ton ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese activities including internal shifting of goods from Godown to railway siding were in relation to pre-transportation activity. 2. Both the authorities below had concurrent finding of fact as well as decision to levy the Service Tax. The Appellant being aggrieved by the order passed by the ld. Commissioner (Appeals) upholding the tax liability as well as other consequences of Adjudication, is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be Service Tax liability holding that the activities carried out by the appellant are cargo handling services. 4. We notice a peculiar fact in this case. Show-cause notice was issued on 20-2-2006 for the period from 16-8-2002 to 31-8-2005. Certainly when law came into operation for levy of Service Tax with effect from 16-8-2002 series of doubts and confusions were with the assessees for which ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of interpretation of law caused confusion to both the sides, such a case cannot be held to be a case of intention to evade tax liability. Therefore, no penalty shall also be leviable in this case following Singh Bros.' case (supra) even for normal period. 6. In view of our decision for re-determination of the tax liability for the normal period and for no imposition of penalty for that period, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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