TMI Blog2017 (3) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... that: - the work order is mainly linked with the activity undertaken by the appellant in the factory and in relation to production process. Unloading of coal is only incidental operation in work, that cannot be only reason to categories the work order for taxing under cargo handling service - nature of work done by the appellant did not come in the category of cargo handling service for service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by these appellants, service tax liability was sought to be confirmed under the category of cargo handling services‟ and management, maintenance or repair service . The lower authorities confirmed the service tax liability of the appellant and imposed penalties under section 76, 77 and 78 of the Finance Act, 1994. 3. Learned Counsel for the appellant submitted that they have entered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el submitted that these are carried out in connection with manufacturing process of the client, and cannot be taxed under cargo handling services and are maintenance services. 4. Learned AR reiterated the findings of the lower authorities and submitted that the appellant is engaged in unloading of the coal in trucks which is an essential part of cargo handling service. 5. We have heard both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice‟. In this connection, reference can be made to the decision of the Tribunal in N Rajashekhar Co. vs. CCE, Mysore [ 2008 (12) STR 760 (Tri-Bang)], Narayan Builders vs CCE Jaipur [2013 (31) STR 174 (Tri-Del)], and Dilip Construction vs. CCE Raipur [2013 (30) STR 668 (Tri-Del)]. 6. Having examined the impugned order and the work order executed by the appellant, we are of the opinion th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very meager and they would be eligible for exemption provided to small scale service provider. This aspect needs to be considered by the original authority before decision. 8. In view of the above discussions and findings, we set aside the demand under the category of cargo handling service. Regarding the service tax liability under management, maintenance or repair service, the original author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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