TMI Blog2023 (5) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... o. It is noticed that the contracts are not in the nature of Cargo Handling but are in the nature of labour contract on piece rate basis. Thus, classification of these services under Cargo Handling Service cannot be sustained. Revenue has relied on the decision of SIGNODE INDIA LIMITED VERSUS COMMR. OF CEN. EXCISE CUSTOMS-II [ 2017 (3) TMI 934 - SUPREME COURT] . In the said case, it has clearly been held that only packing of goods for the purpose of transport would get covered in the category of Cargo Handling Service - In the above case, it is seen that the entire activity under taken by the appellant is a stage prior to the goods becoming cargo. Thus, the decision is not relevant for the instant case. Appeal allowed. - SERVICE TAX APPEAL NO. 19 OF 2012 - Final Order No. 11039 /2023 - Dated:- 28-4-2023 - HON'BLE MEMBER ( JUDICIAL ) , MR. RAMESH NAIR And HON'BLE MEMBER ( TECHNICAL ) , MR. RAJU Shri. Paresh V. Sheth , Advocate for the Appellant Shri. Kalpesh P. Shah , Superintendent ( Authorized Representative ) for the Respondent ORDER RAJU This appeal has been filed by quality services against confirmation of demand of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere the entire scope of work is movement of goods within the factory premises, then it does not come under the scope of Cargo Handling Service . He also relied on the decision of Tribunal in the case of P.R. Nayak Associates reported in 2019 (26) GSTL 91, wherein it has also been held that where goods are moved within the factory, they do not get covered in the scope of service of Cargo Handling. 2.3 He further pointed out that Commissioner (Appeals) has clearly held that the issue involved is of interpretation, and therefore, he has set aside the penalty under Section 76 and 77. He pointed out that on the same ground the benefit of limitation may be allowed to the appellant. 3. Learned Authorized Representative relied on the impugned order. He relied on the following decisions: Signode India Ltd. 2017 (50) STR 3 (SC) ITW India Ltd. 2007 (8) STR 490 (Tri. Kol) Deputy Commr. vs Sushil Company 2016 (42) STR 625 (SC) 3.1 He pointed out that Hon ble Apex Court in the case of Signode India Ltd. (supra), it has been held that activity of packing would get covered in the definition of Cargo Handling Service . He pointed out that similar view has been taken b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The work detailed as above to be performed as per annexure annexed with. The work so assigned by respective departments considering the labor to be kept in coordination with the department head and by and organizing labor contractors thus due to lack of labors no work may suffer delay in their department work allied to lack of labor or supervisors if any question shall arise to be resolved in coordination with the Department head, despite this any question rests to be reporting to undersigned During currency of work in case due to negligence or indiscipline by labor or supervisor if any question arises and dairy production process gets harm the federation can recovery to as penalty from your monthly Bill. As the dairy is in the process of getting a license under ISO, all the workers will have to submit the prescribed uniform and ID Card by the administration. Within 15 day of receipt of the work order, you have to provide all the legal documents and required to pay deposit of Rs. 25000/-. You have to deduct your workers' P.F. and the amount of ESI regularly and to be deposited to the in time in the government office. If find any def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g labor contractors thus due to lack of labors no work may suffer delay in their department work allied to lack of labor or supervisors if any question shall arise to be resolved in coordination with the Department head, despite this any question rests to be reporting to undersigned. During currency of work in case due to negligence or indiscipline by labor or supervisor if any question arises and dairy production process gets harm the federation can recovery to as penalty from your monthly Bill. As the dairy is in the process of getting a license under 150, all the workers will have to submit the prescribed uniform and ID Card by the administration. Within 15 day of receipt of the work order, you have to provide all the legal documents and required to pay deposit of Rs. 25000/-. You have to deduct your workers' P.F. and the amount of ESI regularly and to be deposited to the in time in the government office. If find any defect about this, necessary steps will be taken. You shall be bound by the rules laid down in the Agreement and the directions given by the authorized officer of the Union from time to time. According to this order, the given work ..... X X X X Extracts X X X X X X X X Extracts X X X X
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