TMI Blog2017 (2) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... g are part of the packing activity for stacking and shifting of the bags adjunct to loading point - Held that: - an identical issue was decided by the Hon’ble Allahabad High Court in the case of Commissioner of Central Excise vs Manoj Kumar, [2012 (9) TMI 941 - ALLAHABAD HIGH COURT] where it was held that The sugar bags were not to be loaded or unloaded for any movement outside the factory on publ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 manufactured in the factory as per the work order given to them by M/s Bohra Industries Ltd. The packing is done by the assessee-Appellants in the continuous process of manufacturing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable 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 Shri Karan Sachdev, learned counsel for the assessee-Appellants and Shri Sanjay Jain, learned DR for the Department, and perused their written submissions. 4. From the record, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 laid down (supra), we find no reason to sustain the impugned order. Hence, the order passed by the Commissioner (Appeals) is hereby set aside. 6. In the result, the appeal filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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