TMI Blog2013 (10) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... es or otherwise - any activity undertaken by the assessee within the factory premises would not qualify for taxable services under Cargo Handling Service - The definition of Cargo Handling Service was being interpreted by their Lordships in the case of CCE, Ranchi vs. Modi Construction Company [2011 (4) TMI 598 - JHARKHAND HIGH COURT] - if an activity of packing, loading and unloading is done with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above said confirmation of demand, interest and penalties have arisen on conclusion of the proceedings before both the lower authorities as to that the appellant was engaged in Cargo Handling Services for Tata Chemicals Limited. 3. Learned Counsel would draw our attention to the facts of the case and submit that they have been engaged by Tata Chemicals Limited. (hereinafter referred to as TCL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Ashish Technocraft Pvt. Limited, No.S/1666/WZB/AHD/2011 dated 08.12.2011. He would also submit that in an identical issue, the Hon ble High Court of Jharkhand in the case of CCE, Ranchi vs. Modi Construction Company - 2011 (23) STR 6 (Jhar.) has dismissed the appeal filed by the Revenue and allowed the contentions of the assessee. 4. Learned departmental representative, on the other hand, wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice would be out of the purview of Cargo Handling Service. On perusal of the stay order of this Bench in the case of Ashish Technocraft Pvt. Limited, we find that the issue involved in that case also similar, and relying on the judgment by Hon ble High Court unconditional waiver was granted. 6. In our view, the appellant has made out a prima-facie case for the waiver of the confirmed demands ..... X X X X Extracts X X X X X X X X Extracts X X X X
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