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CCE, Bhopal Versus M/s Jagat Enterprises

2015 (11) TMI 970 - CESTAT NEW DELHI

Classification of services - Cargo Handling Services or manpower recruitment services - Held that:- Respondent were registered with the department and were paying service tax for the same service under Manpower Supply Agency w.e.f. 16.06.2005. The Revenues case is prior to that date, they should be charged service tax under Cargo Handling Services. - Activities are done automatically by machinery and conveyor owned by the cement manufacturer. The manpower supplied by the respondent is for m .....

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- 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 11.05.2009 of Commissioner (Appeals), Bhopal. The respondent are engaged in providing services of loading/ unloading of cement into wagon and trucks for .....

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77 and 78 of the Finance Act, 1994. 2. On an appeal, the ld. Commissioner (Appeals) vide the impugned order set-aside the order-in-original and allowed the appeal of the respondent. Aggrieved by this order the Revenue is before us in appeal. 3. Ld. AR Shri Ranjan Khanna submitted that the ld. Commissioner (Appeals) erred in holding that the respondent are not providing Cargo Handling Services during the impugned period. Though the cement plant for which the respondent is providing services is f .....

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o 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 .....

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ld. AR and examined appeal records alongwith Cross-objection filed by the respondent. The short point for decision is the classification of services rendered by the respondent and their liability during the impugned period. It is seen that the respondent were registered with the department and were paying service tax for the same service under Manpower Supply Agency w.e.f. 16.06.2005. The Revenues case is prior to that date, they should be charged service tax under Cargo Handling Services. .....

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