2010 (7) TMI 309

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..... packing of cargo - According to revenue respondent is liable to pay service tax - Held that: - appellate authority has made a finding that the goods moved within the factory itself for which the respondent cannot be brought under the ambit of "Cargo Handling Service" - Appeal is dismissed
S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T) REPRESENTED BY : Shri Vijay Kumar, SDR, for the .....

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..... pellate authority has made a finding that the goods moved within the factory itself for which the respondent cannot be brought under the ambit of "Cargo Handling Service". We have also examined para 7 of the adjudication order wherein the adjudicating authority clearly observed that there was loading and unloading and shifting of sugar bags from floor of the mill house to godowns, from one godown .....

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