2015 (11) TMI 98 - SCH - Service Tax

Imposition of penalty - Scope of Cargo handling services - cleaning of the mining area - transportation of the gypsum from one place to railway station - activity of loading of gypsum into railway wagons/rakes through mechanical loaders - Supreme Court after condoning the delay did not any ground to interfere with impugned order. The appeal was filed against the decision of Tribunal 2014 (12) TMI 506 - CESTAT NEW DELHI ; wherein Tribunal held that First two services fall under different categories which were introduced subsequently and for which the appellant had started paying service tax from those dates, we find no reasons to hold that the said two services are part & parcel of the cargo handling services , which according to the Revenue falls under clause (c). - loading of the goods into racks or wagons through mechanical loaders does not fall under the category of Cargo Handling Services .

Summary

The Supreme Court dismissed the Civil Appeal against the judgment of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. The delay was condoned. Shri Ranjit Kumar, the Solicitor General, represented the appellant.