TMI Blog2019 (4) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... fall under ‘Cargo Handling Service’ and, if at all, it may only be Supply of Tangible Goods Service, which has come into the tax net only with effect from 16.05.2008 - demand of service tax under Cargo Handling Services cannot therefore be sustained. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 572 of 2012 - FINAL ORDER NO. 40617/2019 - Dated:- 27-3-2019 - MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) And MR. MADHU MOHAN DAMODHAR, MEMBER(TECHNICAL) Ms. D. Naveena, Advocate for the Appellant Shri. L. Nandakumar, Authorized Representative for the Respondent ORDER PER BENCH : Brief facts are that the appellants are providing services in the nature of Cleaning Service like handling an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken on hire the excavators belong to the appellant herein. From their accounts also, it was revealed that the appellants have collected hire charges only. 3.2 The services of shifting the boulders was not within the oral contract entered between the appellant and the service recipient. Therefore, the said activity of renting out the excavators will not fall under the category of Cargo Handling Service . To support her contention, she relied upon the following decisions : a. C.C.E. Vs. M/s. Chettinad Earth Movers (P) Ltd., Unit-I 2018 (12) T.M.I. 952 CESTAT Chennai; b. Commissioner of C.Ex., Ranchi Vs. M/s. Modi Construction Company 2011 (4) T.M.I. 598 Jharkhand High Court; c. Commissioner of Central Excise and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice recipient viz., M/s. SRC Projects (P) Ltd. also showed that they had paid hire charges to the appellant. Further, the decision relied upon by the Ld. Advocate for the appellant in the case of M/s. Chettinad Earth Movers (P) Ltd (supra) also deals with the very same issue. 8. From the foregoing, it is very much clear that the activity would not fall under Cargo Handling Service and, if at all, it may only be Supply of Tangible Goods Service, which has come into the tax net only with effect from 16.05.2008. The demand of service tax under Cargo Handling Services cannot therefore be sustained. The impugned Order is set aside. 9. The appeal is allowed with consequential reliefs, if any, as per law. (Dictated and pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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