TMI Blog2017 (5) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... igned task of cleaning will not fall within the ambit of taxable service of man power recruitment or supply agency service. Therefore, service tax demand cannot be sustained on the appellant. Works contract service - Held that: - Since the work involved both supply of goods and deployment of labour, the activities should fall within the purview of taxable service of works contract, which is leviable to service tax w.e. f. 01.06.2007 - In this case, since the period is 2005-06, which is prior to the effective date of levy of service tax on work contract service, no service tax is liable to be paid by the appellant for providing such service. However, in the present case, since the authorities below have not specifically discussed about ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Finance Act, 1994. On appeal, the ld. Commissioner (Appeals) vide the impugned order has upheld the adjudged demand. 3. None appeared for the appellant. Written submission was filed by the appellant with a prayer to decide the appeal on the basis of the submissions made there in. Heard the ld. D.R. for Revenue. 4. With regard to cargo handling service, the submissions of the appellant are that the assigned work was executed by deploying appellant s own resources, without use of any public transport carrier ; that the transportation is limited to within the plant premises and all loading / unloading are done in relation to transport vehicle moving inside the plant premises; and that the appellant at no point of time has acted as bai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrier at any point of time and that the transportation activities undertaken by the appellant is limited to within the mine area. Thus, undertaking of the activity of loading and unloading of goods within the mines area will not be subjected to levy of service under cargo handling service as held by the Tribunal in the decisions relied on by the appellant. Therefore, service tax liability cannot be confirmed against the appellant under cargo handling service. We also rely on the decision of Hon ble Supreme Court in Sushil Co. 2016 (42) STR 625 (SC). It was held that it is only after the commodity becomes a cargo, its loading and unloading at the freight terminal for being transported by any mode becomes a cargo handling service. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, since the authorities below have not specifically discussed about the nature of activities undertaken by the appellant and whether there is any involvement of any material for execution of the assigned work, we are of the view that the matter should go back to the original authority for a fresh fact finding on the light of the judgement of Hon ble Supreme Court in the case of Larsen Toubro Ltd. (Supra) . If the work executed by the appellant involved both supply of material and deployment of labour for executing the assigned job, the same should not be liable to serviced tax, since provided prior to effective date i.e. 01.06.2007. Thus, with regard to commercial or industrial construction service, the matter is remanded to the origi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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