2007 (11) TMI 183 - AT - Service Tax

Appellants have a contract with SAIL for reclamation of High Grade Iron Ore Fines and removal of rejects subsequent to blasting of the mining area - entire work is done in a mining area and the appellants are not engaged in handling of any cargo - hold that the activities undertaken by the appellants do not come under the purview of cargo handling service hence requirement of pre-deposit is waived, set aside the impugned order and allow the appeal

Summary

The Appellate Tribunal CESTAT, Kolkata ruled that activities undertaken by the appellants for reclamation of High Grade Iron Ore Fines do not fall under the category of cargo handling service. The tribunal waived the requirement of pre-deposit, set aside the impugned order, and allowed the appeal.