2009 (2) TMI 734

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..... pugned order-in-appeal No. 167-C.E./MRT-I/08, dt. 26-9-08 passed by the Commissioner (Appeals), Meerut by which the Commissioner (Appeals) has set aside order-in-original dt. 28-9-07 passed by the Asstt. Commissioner of Central Excise, Dehradun confirming service tax demand of Rs. 9,568/- alongwith interest against the respondent and also imposing penalty on him under Sections 76, 77 and 78 of the .....

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..... ported in 2006 (2) S.T.R. 3 has held that cargo handling service provided by a proprietary concern would attract the service tax and that the service provider in this case is a firm - a proprietary concern which cannot be said to be an individual undertaking the activity of loading and unloading of cargo in individual capacity. He, therefore, pleaded that the impugned order is contrary to the rati .....

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