2017 (2) TMI 1231

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..... resident) The present appeal is filed by the assessee-Appellants against the impugned order-in-appeal no. 172(CB)ST/JPR-II/2010 dated 31.05.2010 passed by the Commissioner of Central Excise (Appeals), Jaipur-II. The period in dispute is July, 2003 to September, 2004. 2. The brief facts of the case are that, the assessee-Appellants had been mainly providing services of packing of GSSP power manuf .....

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..... cargo handling to M/s Bohra Industries Ltd. They were issued a show cause notice alleging that they have provided services under the category of 'Cargo Handling Service' which is liable to Service Tax. This show cause notice was ultimately culminated into passing of the impugned order. Being aggrieved, the assessee-Appellants have filed the present appeal. 3. With this background, we have heard .....

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..... ot to be loaded or unloaded for any movement outside the factory on public roads, on any ships, aeroplane or trucks for onward movement to any destination. The activities will fall within the meaning of transportation of goods, and would certainly not be included in the definition of „Cargo Handling Service „, which is the service exigible to Service tax." 5. By following the ratio la .....

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