TMI Blog2017 (8) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that: - In The Deputy Commissioner, Central Excise & Another Versus Sushil & Company [2016 (4) TMI 987 - SUPREME COURT] 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, and it was held that the service does not amount to Cargo Handling Service - the subject services would not fall under Cargo Handling Services - appeal allowed - decided in favor of appellant. - ST/604/2009 - Final Order No. 41682/2017 - Dated:- 14-8-2017 - Ms. Sulekha Beevi, Member ( Judicial ) And Shri Madhu Mohan Damodhar, Member ( Technical ) Ms. Sridevi, Advocate for the Appellants Shri R. Subramaniyam, AC (AR) for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the appellant has no responsibility with the cargo and therefore the activity would not fall under cargo handling services. She relied upon the Board s Circular F.No. B11/1/2002-TRU dated 01.08.2002 and the following judgments:- 1. CCE Vs. Sushil Company 2016 (42) STR 625 (S.C.) 2. CCE Vs. Manoj Kumar 2015 (40) STR 35 (All.) 3. Renu Singh Co. Vs. CCE, Hyderabad 2007 (7) STR 397 (Tri.-Bang.) 3. The Ld. AR Shri R. Subramaniyam, AC reiterated the findings in the impugned order. The appellants have to engage workers required by the company for loading AC sheets. The obligation of the appellant did not end with the man power supply and were responsible for loading AC sheets and its accessories as per timings given by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the activities and work permit to be obtained before starting their activities. * M/s. Manju Contractor and the persons engaged by them would abide by all the instructions given by specified authority and for any violation of the terms of the contract, the losses to the company would be made good by M/s. Manju Contractor. * Payment of workers shall be made on or before 7th of next month during office hours in presence of management representative. * M/s. Manju Contractor shall be responsible for loading of AC sheets and its accessories as per timings given by the specific authority. * The company shall have the rights to terminate the contract for any valid reasons by fiving one month s notice. * In case of M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided by a contrainers freight terminal, for all mode of transport and cargo handling service incident to freight, but does not include handling of export cargo or passenger baggage or mere transportation of goods. 6. The High Court, on the interpretation of the aforesaid Entry, has observed that two conditions for considering any service to be Cargo Handling Service need to be satisfied, namely; (1) there must be a cargo i.e. a packed or unpacked commodity accepted by a transporter or carrier for carrying the same from one destination to another. 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, if it is provided by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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