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M/s. Mahesh Transport Company Versus C.C.E. &S. T., Jaipur-II

2015 (10) TMI 2462 - CESTAT NEW DELHI

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:- Appella .....

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-CU[DB] - Stay Order No.53010/2015 - Dated:- 1-9-2015 - G. Raghuram, President and Mr. R.K. Singh, Member (Technical) For the Petitioner : Mr. Bipin Garg, Advocate For the Respondent : Ms. Suchitra Sharma, DR ORDER Per Justice G. Raghuram : The appea .....

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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 .....

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1994. The impugned order rejected the appeal preferred by the appellant. The appeal preferred by Revenue was however allowed to the extent of raising the penalty under Section 76 of the Act at the rate of ₹ 200/- for every day or 2% of the tax .....

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oading 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 S .....

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Ltd. Vs. CCE, Raipur [2013 (32) STR 41 (Tri.-Del.)] and S.B. Construction Co. Vs. Union of India [2006 (4) STR 545 (Raj.)] for asserting that there is no liability to tax. The facts considered in each of the above decisions are clearly distinct and d .....

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