TMI Blog2014 (12) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... not fall under the category of ‘Cargo Handling Services’. For the said purpose, a reference may be made to the Rajasthan High Court in the case of S.B. Construction Co. Vs. Union of India - [2006 (8) TMI 28 - HIGH COURT OF JUDICATURE FOR RAJASTHAN (JODHPUR)]. However, as the appellant is not contesting the confirmation of demand under the said category on the ground that they have already deposited the same along with interest, we are not going into the details relatable to the said category. In any case, the issue being contentious and arguable and the demand having been raised by invoking the period of limitation, we deem it fit to set aside the penalties imposed upon the appellant. - Decided in favour of assessee. - Appeal No.ST/194/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of completed job for which weight recorded in railway receipt was to be taken as final weight. 2. The identical contracts were entered into for the rest of the period which is spread from 16.08.2002 to 31.03.2006. 3. The department by entertaining a view that the entire consolidated compensation received by the appellant for the above three activities was on account of cargo handling services , which were liable to service tax, initiated proceedings against the appellant by way of issuance of show cause notice dated 2.8.2007 for proposing confirmation of demand of duty of ₹ 97,32,167/-. The said notice was challenged by the appellant on merits as also on limitation. However, the adjudicating authority did not find favour with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Advocate has shown us a number of decisions laying down that such loading of goods through mechanical loader does not amount to providing service under the category of cargo handling service but he submits that they have already deposited the service tax on the said consideration received for the said services, for the entire period involved in the appeal. Further, the interest also stands paid by them and they are not claiming the refund of the said deposits. 8. Counsel for the appellant also submits that the only issue to be decided remains relatable to imposition of penalty on the said services. 9. We do not find any favour with the reasons given by the adjudicating authority, which stands reiterated by the ld. DR, which is to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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