TMI Blog2011 (10) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... has given a clear finding that the appellant’s activity does not fall under the category of manpower supply, but falls under the category of Cargo Handling Service - Held that: the appellant are eligible for benefit of exemption under Notification No. 10/2002-ST dated 1-8-2002 - Appeal is allowed - ST/154/2011 - ST/542/2011(PB) - Dated:- 7-10-2011 - Ms. Archana Wadhwa, Shri Rakesh Kumar, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice was adjudicated by the Jurisdictional Deputy Commissioner vide order-in-original dated 31-3-2010 by which the service tax demand of Rs. 1,05,754/- was confirmed against the appellant alongwith interest and beside this, while penalty of Rs. 1,000/- was imposed under Section 77, penalty of Rs. 1,05,754/- was imposed against Section 78 of the Finance Act, 1994. On appeal against the Deputy Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elf can be finally decided. Accordingly, this matter was taken up for final disposal with the consent of both the sides, after waiving the requirement of pre-deposit. 2.1 Shri G.S. Sandhe, Advocate, the learned Counsel for the appellant, pleaded that the Commissioner (Appeals) has held the appellant s activity to be Cargo Handling Service and this finding of the Commissioner (Appeals) has not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esentative, defended the impugned order by reiterating the findings of the Commissioner (Appeals) in it and pleaded that the appellant are not eligible for the benefit of Notification No. 10/2002-ST. 3. We have carefully considered the submissions from both the sides and perused the records. 4. The Commissioner (Appeals) in the impugned order has given a clear finding that the appellant s acti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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