TMI Blog2012 (9) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... finition specifically excludes handling of export cargo or passenger baggage or mere transportation of goods In the present case, the transportation of goods namely the sugar bags is within the factory. The respondent firm was engaged for loading, unloading, packing, unpacking, stacking, re-stacking and shifting of bags from floor of mills, from godowns and from one godown to another. The firm with its partners and other labourers handled bags of sugar under a contract, within the factory premises. The sugar bags were not to be loaded or unloaded for any movement outside the factory on public roads, on any ships, airplane or trucks for onward movement to any destination. The activities will fall within the meaning of transportation of go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the mill house to the godown and from one godown to another godown. A show cause notice dated 19.10.2007 was served upon the appellant to recover service tax amounting to ₹ 16,26,926/- with educational cess of ₹ 25,694/- under Section 73 of the Finance Act, 1994 with interest under Section 75 and the penalties. 5. The Adjudicating Authority decided the show cause notice confirming the demand of service tax and education cess along with interest, besides imposing penalty of ₹ 1000/- under Section 77 and ₹ 100/- per day for every day of failure of payment of service tax upto 10.4.2006, and 2% per month for outstanding amount of service tax from 19.4.2006, till the date of actual payment. 6. The appeal filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Handling Service. 8. The appellate authority has also relied upon the judgment of CESTAT in Renu Singh Co. v. CCE, Hyderabad, 2007 (7) STR 397 (Tri-Bang.) in which supplying labour for helping in mechanized loading of cement was not found to come under 'Cargo Handling Service' under Section 65 (23) of the Finance Act, 1994. The CESTAT, Delhi had also similarly held in CCE, Jaipur-I v. Giriraj Brothers, 2008 (10) STR 549 (Tri.-Del.) that loading/ movement of goods is incidental to transportation, hence the activity cannot be included within the purview of 'Cargo Handling Service'. 9. The Customs, Excise and Service Tax Appellate Tribunal by a short order relying on CCE, Ranchi v. Modo Construction Company, 2011 (23) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rgo handling service' as follows:- cargo handling service means loading, unloading, packing or unpacking of cargo and includes cargo handling services provided for freight in special containers or for non-containerized freight, services provided by a container freight terminal or nay other freight terminal, for all modes of transport and cargo handling services incidental to freight, but does not include handling of export cargo or passenger baggage or mere transportation of goods. 12. In Black's Law Dictionary the term 'cargo' means 'load i.e. freight by a vessel, train, truck, aeroplane or other career'. 13. The word 'cargo' is defined in other dictionaries as follows:- Venkataramaiya' ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
