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2015 (7) TMI 1138

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..... 73(1) would apply. This plea of the appellant appears to be on a wrong premise, as we find from the order of the Tribunal that what has been agitated is the fact that the nature of services provided by the assessee does not fall within the service tax net, which the original authority, the appellate authority as also the Tribunal, have concurrently held against the appellant holding that the activity performed by the appellant would fall squarely within the provisions of Section 65(23) of Chapter V of Finance Act, 1994, viz., ‘cargo handling services’. Therefore, we find no error in the order of the adjudicating authority as confirmed by the appellate authority and further confirmed by the Tribunal. In the absence of material pleading b .....

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..... re, had not obtained any registration certificate in terms of the said Act. 3. The appellant was issued a show cause notice dated 20-7-2006, on the basis of intelligence, alleging that the appellant was rendering cargo handling services to M/s. SAIL in terms of Section 65(23) of the Finance Act, 1994 for the period February, 2003 to April, 2004. Reply was submitted by the appellant/assessee stating that the work executed by them was mere material handling and does not qualify as cargo handling services and further the appellant sought time for filing final objections. However, without considering the same, the adjudicating authority proceeded to decide the matter and confirmed the proposal to levy tax on the premise that the activity car .....

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..... y proof to show that the services rendered by the assessee were not related to cargo handling services. It is further submitted that the contention of the assessee that the entire proceedings is barred by limitation has to be rejected, as no such plea was taken by the assessee before the Tribunal and, therefore, the assessee is estopped from canvassing the said plea for the first time before this Court. Hence, it prayed that no interference is called for with the order passed by the Tribunal. 7. Heard the learned counsel appearing for the appellant/assessee and the learned standing counsel appearing for the respondent/Revenue and perused the materials available on record as also the relevant provisions of the Act. 8. The assessee has .....

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..... appellate authority as also the Tribunal, have concurrently held against the appellant holding that the activity performed by the appellant would fall squarely within the provisions of Section 65(23) of Chapter V of Finance Act, 1994, viz., cargo handling services . We find no error in the order of the adjudicating authority as confirmed by the appellate authority and further confirmed by the Tribunal. In the absence of material pleading before the competent authority, we are unable to countenance the argument advanced by the appellant in regard to limitation. For the reasons stated above, this court is not inclined to entertain the appeal by framing any questions of law for consideration, as no question of law, much less substantial quest .....

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