TMI Blog2015 (11) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices were classifiable under Cargo Handling Services before 16.06.2005 and as manpower recruitment from 16.06.2005 - The admitted fact is that the services remain same and there is no reason for different service tax treatment for different period. Considering the detailed discussions and findings in the impugned order we find no reason to interfere with the same - Decided against Revenue. - Service Tax Appeal No. 521 of 2009 and C.O. 158 of 2010 - Final Order Nos. 53234 / 2015 - Dated:- 15-10-2015 - Mr. Justice G. Raghuram, President And Mr. B. Ravichandran, Member (Technical) For the Respondent : Shri Ranjan Khanna, DR ORDER Per: B. Ravichandran: This appeal by Revenue is against Order-in-appeal dated 11.05 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s agreed upon for payment. The fact that the respondent is registered as a labour contractor is of no consequence to decide the classification of service. 4. No one appeared on behalf of the respondent. However, they have filed Cross-objection in which they stated that the labourer supplied by them were deployed for managing various points in the mechanised process of packing and loading of cement. The cement factory has installed machines for packing or repacking and loading of these bags into tucks or wagon is done through a conveyor belt. The labourers do help in proper arranging of the bags but they are not involved in loading or unloading of the cargo as such. As far as wages based on PMT, the respondent pleaded that the same is bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for storage. These type of activities are not covered under the activity of Cargo Handling Services, as held by the Tribunal in the matter of M/s J J Enterprises vs. CCE 2006 (3) STR 655 (Tri. Del.) . 6. Ld. Commissioner (Appeals) also observed that he had seen, through CD provided by the respondent, the actual process of packing loading in the cement factory. He noted that all these activities are done automatically by machinery and conveyor owned by the cement manufacturer. The manpower supplied by the respondent is for mainly supervising and supplementing the mechanised packing and loading. We are in agreement with the reasoning and findings of the ld. Commissioner (Appeals). 7. Further, we notice that the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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