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2010 (6) TMI 289

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..... and supply agency services’ - wherein revenue wants to classify the services rendered by the appellant under the category of ‘Cargo Handling Services’ and ‘Maintenance or Repair Services’ - authority has confirmed the demand but has not indicated how much amount is payable under ‘Maintenance or Repair services’ and how much under ‘Cargo Handling Services – Held that: - contract entered into by the .....

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..... he Act. (v) Penalty of Rs. 1,20,64,952 under section 78 of the Act. 2. Heard both sides and perused the records. 3. The demand of the Service Tax and consequent penalties and interest has arisen on the ground that the appellant/applicant has provided services under 'Cargo Handling service' and 'Maintenance or Repairs Service'. 4. The learned Counsel submits that they have got themselve .....

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..... rely upon the judgment of this Bench in the case of Renu Singh Co. v. CCE C [2007] 11 STT 123 (Bang. - CESTAT); K.K. Appachan v. CCE [2007] 9 STT 564 (Bang. - CESTAT) for the proposition that the appellant have been discharging Service Tax liability under 'Manpower Recruitment and Supply Agency Services' and the activity done by them earlier to the period cannot be construed under the category .....

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..... ekeeping; Bagging transshipment and dispatch of bags and Manual Unloading of B.F. Coke and Coke Breeze from Railway Wagons. She would draw our attention to clause (23) of section 65 of the Finance Act, 1994 of the definition of 'Cargo Handling service'. It is also her submission that the appellant was engaged in the repair of Bowl Mills of TPP Boilers, which is maintenance and repair of the capita .....

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..... le to look into the matter and come to any conclusion. We find that the decision of the Co-ordinate Bench in the case of Assam Petroleum Ltd. (supra) prima facie covers the views proposed by the learned Counsel. We also find that the contract entered into by the appellant herein indicates only supply of manpower. In view of the foregoing, we find that the appellant has made out a prima facie case .....

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