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TMI Blog2019 (12) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... ying that the same may be considered and their appeal be allowed. 3. Heard Ld. DR and perused the records. 4. The appellant herein were issued a show cause notice by the Department demanding service tax under (a) Cargo Handling Service and (b) Management, Maintenance or Repair Service. The show cause notice also proposed to demand interest on the aforesaid amount and imposed penalties under sections 76, 77 & 78 of the Finance Act, 1994. 5. The appellants were registered with the Department for provision of "Management, Maintenance or Repair Service". Based on specific intelligence collected by the Department that the appellants have not discharged the service tax correctly, enquiries were conducted and documents were recovered from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... track maintenance undertaken by the appellant. 8. As far as shifting of material within the factory from one place to another is concerned, it is now well settled and is no longer res-integra that such movement of material within the factory does not amount to cargo handling and is not leviable to service tax under Cargo Handling Service. This issue has been settled by Hon'ble Apex Court in the case of Signode India Limited [2017 (50) S.T.R. 3 (S.C)]. Paras 9, 10, 16, 17 of this judgment are reproduced below: "9. The distinction between the two expressions, namely "cargo" and "goods" in the two different provisions of the Act becomes evident if cargo is understood to denote goods which are ready for transportation whereas packaging of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods within the factory premises do not qualify as cargo and any such handling or shifting of material does not amount to cargo handling and therefore is not chargeable to service tax under Cargo Handling Service. 10. In view of the above, we find that the demand confirmed by the impugned order with respect to cargo handling services needs to be set aside along with interest and corresponding penalties. 11. As far as the demand under Management, Maintenance or Repair Service is concerned, we find that the first appellate authority has not recorded any findings and we therefore deem it appropriate to remand the matter back to him for the limited purpose of recording his findings on this demand. In consequence, the appeal is allowed to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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