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TMI Blog2018 (2) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... thorized Representative (DR) For The Respondent : Shri Manish Gaur, Advocate ORDER Per. S.K. Mohanty :- Revenue is in appeal against the impugned order dated 10/02/2011 passed by Commissioner (Appeals), Customs & Central Excise, Bhopal. 2. Brief facts of the case are that the respondent herein is engaged in the activity of stencilling, packing, cable both end cutting and sealing with cap, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will not be subjected to levy of service tax. 3. Heard both sides and perused the case records. 4. We find that the learned Commissioner (Appeals) has upheld the original order holding that the activity of loading, unloading, packing and unpacking etc. done by the respondent were within the factory premises and since those goods were not meant for loading into any vehicle for outward movement, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent which clearly show that actual loading of drums in the lorries are carried out with the help of crane. Thus the activity of packing and handling of cable drum performed by the Respondent cannot said as having related to cargo handling to be performed by them". 5. In view of the fact that the learned Commissioner (Appeals) upon perusal of the relevant records and the actual activity und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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