9911796707
TMI Blog2017 (8) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... - along with interest and also imposed penalties under Section 76, 77 and 78 of the Finance Act, 1994. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, the Ld. Counsel, Ms. Sridevi, submitted that the appellant is not providing any Cargo Handling services. The appellants are engaged in carrying out loading of AC sheets and its accessories at M/s. Visaka Industries as per the agreement entered with M/s. Visaka Industries. A copy of the agreement was produced before the adjudicating authority. The appellant was providing man power for loading articles of M/s. Visaka and thus the services would fall under the Man Power Recruitment & Supply Agency Services. The appellant got registered themse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rized freight, services provided by a container freight terminal or any other freight terminal, for all modes of transport, and any other service incidental to freight, but does not include handing of export cargo or passenger baggage or mere transportation of cargo". The relevant conditions in the contract are as under:- The rates of loading AC sheets and its accessories shall be as follows:- * AC sheet loading Rs. 10.50/- per M.T. * Moulding gods loading Rs. 00.60/- per piece * The workers required for loading of AC sheets and its accessories shall be engaged by M/s. Manju Contractor subject to a maximum of 20 on any day. * The payment of workers shall be made by M/s. Manju Contractor as follows and Provident Fund and other statutor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ason for the department to hold that the activity would not be mere man power recruitment and supply agency services but cargo handling services is that there is a condition that the appellant s representatives should be present while loading. That there is supervisory control and therefore would be cargo handling services. In Sushil & Company (supra) the Hon'ble Apex Court had considered whether the activity of supplying workers for loading/unloading cement as per the agreement would amount to Cargo Handling Service. The Hon'ble Apex Court observed as under:- "5. Coming to the issue as to whether the contract in question, whereby labour is supplied by the respondent to M/s. Birla Corporation Ltd., could be treated as Cargo Handling Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered into between the respondent and the customer, namely, M/s. Birla Corporation Ltd., the respondent was to supply manpower for working at the packing plant as per the customer s requirement. The contractor-respondent was to ensure that manpower deployed on the work given by customer s officers is executed properly, diligently, uninterruptedly and to the satisfaction of the customer in the factory premises of its works. 9. It is significant to note that no part of loading or unloading was assigned to the workers of the respondent-assessee upto transportation of the cement bags out of the factory. This work was, in fact, been performed by the automatic machines. It is through these automatic machines, the cement bags were loaded, unloade ..... X X X X Extracts X X X X X X X X Extracts X X X X
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