TMI Blog2014 (3) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not be examined. However, prima facie we find from the enclosures submitted along with the Appeal Memorandum that the Appellant were in correspondence with the department from time to time in submitting the requisite documents - Following decision of Commissioner of Central Excise, Ranchi vs. Modi Construction Company [2011 (4) TMI 598 - JHARKHAND HIGH COURT] - Matter remanded back subject to pre-deposit of Rs. 50 Lakhs. Regarding cargo handling service - Held that:- The activity of cargo handling within the factory premises, prima facie, is covered by the judgement of this Tribunal in the case of Modi Construction Co. which has been later upheld by the Hon'ble Jharkhand High Court. - since we are remanding the major portion of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government or under Government project as the same would not fall under the category of commercial activity. Rebutting the finding recorded by the Ld.adjudicating authority in the order that the Applicant had failed to produce relevant bills/invoices/work orders concerning execution of the project for the Government departments/agencies, the ld.Advocate placed reliance on the communication enclosed with the Paper Book at Volume-1 (pages 254-258) which are also a part of the show cause notice. It is his submission that in spite of submission of all documents/evidences, along with reply and during the hearing the adjudicating authority has not considered the same. Regarding the second component of the demand i.e. around Rs.4.00 Lakhs which r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the Revenue reiterated the findings of the Ld.Commissioner. He has no objection for remanding the matter to the Ld.Commissioner for considering all issues afresh. 5. After hearing both sides, we find that the Appeal itself could be disposed of at this stage. Hence with the consent of both sides the Appeals are taken for disposal. 6. We find that the major portion of the demand relate to levy of Service Tax on commercial or industrial construction service. It is the claim of the Appellant that services under the said category, during the relevant period, had been rendered to various Government agencies, for which they were not required to pay any Service Tax. In support, the Appellant has referred to and relied upon the Board ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of eight weeks from today and report compliance directly to the Commmissioner. The Ld.Commissioner after recording compliance, would proceed to decide the matter afresh. Since we are remanding the matter relating to Appellant No.1, M/s.Nav Nirman Builders, it is appropriate also to remit the case of M/s.Usha Martin Ltd. to the lower authorities to consider their documents afresh and decide the issue, accordingly. We make it clear that all issues are kept open. Needless to mention a reasonable opportunity of hearing be granted to the Appellant. In the result, the impugned order is set aside and Appeals are remitted to the adjudicating authority for deciding the issues afresh. Appeals are allowed by way of remand. Stay Petitions also get disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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