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2015 (10) TMI 2462 - CESTAT NEW DELHI

2015 (10) TMI 2462 - CESTAT NEW DELHI - TMI - Liability of Service Tax - Cargo Handling Services - Loading, unloading, packing and unpacking of cargo - Cargo handling involves loading and unloading from any ship or container is a principle that is etymologically established - Held That:- Appellant directed to remit the entire assessed tax liability along with the proportionate interest thereon (excluding the penalty component), within 4 weeks - Stay granted conditionally. - Application No.ST/STA .....

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oceedings were initiated against the appellant for having provided Cargo Handling Service to M/s. Rajasthan State Mines and Minerals Ltd. (RSMML), Udaipur during the period 2003-04 to 2005-06. After due process, the primary adjudicating authority confirmed tax demand of ₹ 4,43,109/- apart from interest and penalties. The appellate authority passed the impugned order in appeals preferred by the appellant as well as Revenue, the latter having preferred an appeal for enhancement of the rate o .....

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e appellant undertook the work relating to unloading of the mineral rock phosphorous from railway wagons in RSMML railway siding and stacking the mineral thereafter on the companys site by employing labour. Since loading and loading and packing or unpacking of cargo falls within Cargo Handling Service under Section 65 (105) (zr) of the Act, the demand of tax was confirmed. 4. Ld. counsel for the appellant places reliance on the decisions in cases of CCE, Ranchi Vs. Modi Construction Co. [2011 (2 .....

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