TMI Blog2015 (8) TMI 1283X X X X Extracts X X X X X X X X Extracts X X X X ..... e to Board Circular No. FB/11/1/2012-TRU, dated 1-8-2002 to defend the proposition that the activity of loading and unloading by individuals with the help of hired labourers would not come under the purview “Cargo Handling Service”, the Board circulars do not have any binding effect on CESTAT. In the present case, the service was not rendered by an individual but by a proprietary concern and it has been held in the case of J.K. Transport v. CCE, Raipur-II [2006 (1) TMI 3 - CESTAT - New Delhi] that a proprietary firm rendering service does not tantamount to rendition of service by an individual. - Decided against the appellant - ST/260/2008-CU(DB) - Final Order No. ST/A/52572/2015-CU(DB) - Dated:- 7-8-2015 - Shri R.K. Singh, Member (T) an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... J.K. Transport v. CCE, Raipur-II [2006 (2) S.T.R. 3 (Tri.-Del.)] and relied upon it to support the proposition that the proprietary firm is subject to Service Tax and is different from service being rendered in individual capacity. 4. We have considered the contentions of both sides. Cargo Handling Service as defined in Section 65(23) ibid is reproduced below :- Cargo Handling Service as loading, unloading, packing or unpacking of cargo and includes cargo handling services provided for freight in special container or for non-containerized freight, services provided by a container freight terminal or any other freight terminal, for all modes of transport and cargo handling services incidental to freight, but does not include handling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agons as required place as when required. It is evident that the service rendered by the appellant included works relating to packing cement into bags and loading of the packed bags into wagons and trucks as well as stacking of packed bags on platform/godown whenever required and other miscellaneous works at packing plant area. These services rendered also included collecting cement bags from conveyor for transporting to wagons/trucks, their stacking inside wagons/trucks as directed and opening wagon doors, cleaning and closing doors after cement loading, etc. Thus, the service rendered is categorically covered under the scope of Cargo Handling Service . The CESTAT judgment in the case of J.J. Enterprises (supra) by the appellant was p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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