TMI Blog2014 (10) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... gunny bags, chemicals, etc. in the factory, shifting of the sugar bags from one place to another, removing garbage (malba), etc. There is nothing on record to indicate that the respondent was involved in packing and loading of the sugar onto vehicles/railway wagons for transport. The Division Bench of this Tribunal in the case of Sainik Mining & Allied Services Ltd. v. CCE, BBSR reported in [2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e as defined under Section 65(23) as he has not handled any cargo i.e. the goods meant for transport. - Decided against Revenue. - ST/192/2009 - Final Order No. ST/A/58754/2013-CU(DB) - Dated:- 26-12-2013 - G. Raghuram, President and Shri Rakesh Kumar, Member (T) Shri R. Puri, DR, for the Appellant. Shri Prem Pal Singh (self), for the Respondent. ORDER The facts leading to fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was unloading the store materials, gunny bags, chemicals, etc. in the sugar mill and was also removing malba, which amounted to providing of cargo handling services. On appeal being filed to the Commissioner (Appeals), the Commissioner (Appeals) vide order-in-appeal dated 28-1-2009 set aside the Dy. Commissioner s order and allowed the appeal observing that the activity of the respondent is not c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not cargo handling and would not attract Service Tax. 5. We have considered the submissions from both the sides and perused the records. 6. There is no dispute about the fact that the activity of the respondent was unloading of the store material, gunny bags, chemicals, etc. in the factory, shifting of the sugar bags from one place to another, removing garbage (malba), etc. There is nothin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es like packing, loading and post-transportation like unloading/unpacking, etc. would be covered under cargo handling service category. Since in this case, activity of the Respondent is handling of the goods in the factory or godown or removing of garbage, the same cannot be said to be an activity adjunct to transportation of the goods. Therefore, the respondent s activity would not be covered b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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