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2016 (10) TMI 681 - CESTAT NEW DELHI

2016 (10) TMI 681 - CESTAT NEW DELHI - TMI - Classification of service - works contract for "bagging of urea and loading the same in wagons and trucks in the bagging plant" - man power supply services w.e.f. 16.06.2005 or cargo handling services w.e.f. 16.08.2002 - Extended period of limitation - Held that: - board's clarification issued vide F. No. 8-11/1/2002-TRU dated 01.08.2002 clarifying that if someone hires labour / labourers for loading and unloading of goods in their individual capacity .....

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uty liability accordingly. As such the assessee's activity were fully in the knowledge of the Revenue, in which case delayed issuance of the show cause notice in the year 2007 is not justified at all. No suppression or malafide with an intent to evade payment of duty can be attributed to the assessee. - Appeal rejected - decided against Revenue. - Cross Application No. ST/CROSS/121/2011 and Appeal No. ST/663/2010-CU(DB) - ORDER NO. 53638 (2016-CU(DB) - Dated:- 19-9-2016 - Ms. Archana Wadhwa, .....

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H&T Contractor entered into a work order / contract with M/s. NFL for "bagging of urea and loading the same in wagons and trucks in the bagging plant." They were registered with the service tax department under the category of man power supply services w.e.f. 16.06.2005 and were discharging their service tax liability accordingly. 4. However, the Revenue entertained the view that services being provided by the assessee are covered under the category of cargo handling services, whic .....

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g penalties. 5. On appeal against the above order Commissioner (A) took into consideration the precedent decision of the Tribunal and observed that contract for filling empty bags, weighing and stitching the same and loading the bags into wagons / trucks standing in the factory itself or stacking the same on working platform godown would not amount to cargo handling agency services a would be correctly falling under packing services or man power supply services which were introduced to service t .....

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vide F. No. 8-11/1/2002-TRU dated 01.08.2002 clarifying that if someone hires labour / labourers for loading and unloading of goods in their individual capacity, such activities will not come under the purview of service tax as a cargo handling services. 7. We also note that the identical issue have been the subject matter of the Tribunal's decision in the case of Renu Singh & Co. vs. CCE Hyderabad-2007 (7) STR 397 (Tri-Bang.) as also in the case of J&J Enterprises vs, CCE Raipur-200 .....

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