TMI Blog2018 (8) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 an independent agency and; (2) the service provider must independently be involved in loading-unloading or packing-unpacking of the cargo. It is evident that moving of goods within the factory cannot be brought within the definition of “Cargo and Cargo Handling Service” - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.ST/57430/2013-CU [DB], ST/57433/2013-CU [DB] - ST/A/52520-52521/2018-CU[DB] - Dated:- 3-7-2018 - MR. V. PADMANABHAN, MEMBER (TECHNICAL) And MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise vs. Manoj Kumar and Arvind Kumar which was decided by the Hon ble High Court of Allahabad reported as 2012 (11) ADJ 618, 2015 (40) S.T.R. 35 (All.). He further submitted that the same view has been taken by the Tribunal in several other cases and hence the benefit may be extended to the appellants. 4. Ld. DR justified the impugned orders. 5. We have gone through the records of the case as well as the points raised by both the sides. We have also carefully considered the decision of Hon ble High Court of Allahabad in the case cited on behalf of the appellants. We find that Hon ble Allahabad High Court as decided the issue identical to the present appeal and the observations of the Hon ble High Court are reproduced below:- 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court, on the interpretations of the aforesaid Entry 23, 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 an independent agency and; (2) the service provider must independently be involved in loading-unloading or packing-unpacking of the cargo. The aforesaid meaning given by the High Court while interpreting Ent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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