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2016 (12) TMI 37 - CESTAT NEW DELHI

2016 (12) TMI 37 - CESTAT NEW DELHI - TMI - Demand - Classification - cargo handling services or transportation agency - Held that: - assessee is transporting fertilizers, as per the direction of the various suppliers, from the railway platform to the premises of dealer or godown. No doubt they also undertake the activities of loading, unloading of cargo from the local warehouse to the trucks as also at the premises of dealers or godown. Clearly these activities cannot be covered under the defin .....

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engaged in the activities of unloading fertilizers from the wagons standing at the platform, loading into the truck from railway platform, transfer to local warehouses, unloading from trucks and stacking in the warehouses. They have also undertaken storage of the goods in the godown and transportation from the godown to other premises of the dealers or to another godown as directed by the supplier. They carried out these services to various fertilizer company such as Gujrat Narmada Valley Fertil .....

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by classifying the activities undertaken by the respondent under the category of goods transport agency. Revenue is in appeal against the impugned order. We have heard Shri Sanjay Jain, DR for the Appellants and Shri R.K. Sharma, Advocate for the Respondent. 3. Revenue s ground of appeal are that the activities undertaken by the respondent as per the contracts with the fertilizer companies are squarely covered by the cargo handling service. The Commissioner (A) has erred in classifying these act .....

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