TMI Blog2014 (1) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... JJ. For the Appellant : Shri B.L. Narasimhan and Ms. Nupur Maheshwari, Advocates For the Respondent : Mrs. Ranjana Jha, Authorized Representative (Jt. CDR) JUDGEMENT Per. Archana Wadhwa :- Both the appeals, one filed by the assessee and other filed by the Revenue are being disposed of by a common order as the issue involved is identical. The appellants, under a contract with M/s Bhilai Steel Plants are providing certain services to them, which according to the Revenue are Cargo Handling Services and the assessee is required to discharge service tax on the same. 2. It is seen that vide an earlier order dated 14th February, 2008, the Adjudicating Authority confirmed the demand of Rs. 72,51,113/-. However, the second show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w OH Muck Dump b. Processing of BF Fines (-80 mm Steel Scrap) loading on wagons and/or trucks. 2. Unloading of Ingots etc. and processing and reloading into wagons for dispatch from NSBY area. 7. Unloading/ processing/ Loading and transportation by road of wear scrap at New OH Muck Dump, NSBY or any other specified area. B.2 That all the aforesaid activities involve the work of processing. Activities undertaken by the Noticee under Sl. No. 1 (a), 1 (b) of Schedule 1 has been elaborated in Annexure-1 of the agreement. Para 1.1.1 of the Annexure-1 says that Noticee shall process for recovery of metallics and scrap from all the currently produced slag from BSPs steel making shop, foundry shops and slag yard, as well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that processing shall include removal and clearing of refractories, insulation material, muck and scale by balling through magnetic crane and gas cutting thereafter. Scrap to be cut to size of 1000 x 400 mm. B.4 That the scrap so recovered by them are returned to BSP and they maintain proper record of scrap recovered and sent to steel melting shop and this is done in following way :- 1) On each day the various grades of scrap after recovery and processing i.e. Steel Scrap, Ingot, LD slag, and Coke Breeze etc. are dispatched and routed through the Weigh Bridge maintained by BSP wherever applicable. 2) After weighment, the weigh bridge of BSP gives the weighment of each Tipper/dumper/Wagon that carried scrap/slag in each we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observed as under :- 8.2.3 The CESTAT in their various subsequent decisions too have maintained the same view and demand of service tax waived in other services as well. Some case laws cited herein below are squarely applicable in this case and accordingly supporting my view to establish the above conflict is correct. CESTAT I the case of N.C. Paul Co. vs. CCE, Bolpur reported in 2010 (20) S.T.R. 361 (Tri. -Kolkata) held that Cargo Handling Service - Appellant contending that Goods Transport Agency service provided within mining area and loading and unloading incidental - Revenue treating loading and unloading of coal as covered under Cargo Handling service -Appellant having strong case in their favour -Demand of Service tax of more t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court reported as 2011 (23) S.T.R. 6 (Jhar.). As such, the ground raised by the Revenue in their memo of appeal is no longer available to them. 7. In any case, we have seen the decision of the Tribunal as upheld by Hon ble High Court in the case of Modi Construction Co. vs. CCE, Ranchi (supra), it stands clearly held by the Tribunal that service of shifting, transportation of 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 activities undertaken by the appellant are admittedly within the plant itself. As such, we find that the ratio of the law declared by the Tribunal in the above referred matter, which also sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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