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TMI Blog2008 (6) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... - in view of the different kinds of contracts having been dealt with together under the impugned order and all activities having been charged to tax as Cargo Handling Services, the matter requires to be remanded to the original authority for redetermination - ST/35 of 2007 - A-686 (Kol.) of 2008 - Dated:- 26-6-2008 - D. N. Panda, Member Judicial and Chittaranjan Satapathy, Member (Technical) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kartik Kurmy, ld. Advocate appearing for the appellants states that as regards the first and second category of contracts, this Bench has already held in a number of cases that the activities undertaken under such contracts, do not qualify for levy of "tax' under Cargo Handling Service. In respect of the third category of contracts, Shri Kurmy states that this Bench has taken a decision today its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been done under the impugned order separately for different categories of contracts. 2. In view of the submissions from both sides and with the consent of both sides, we set aside the impugned order and remand the matter for fresh decision by the Commissioner in the light of the various Tribunal's decisions in respect of the three kinds of contracts involved in this case which Shri Kurmy unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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