9911796707
TMI Blog2011 (10) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held - Number of different activities are involved on the part of the appellants, which may fall under different heads. Case remanded back to original adjudicating authority for consideration of each and every activity separately. X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of sample from coal plant and depositing the same with the factory laboratory and as also provided cleaning services. The lower authorities by holding that providing of said services fall under the category of cargo handling services, have confirmed the demand against the appellants. 3. The appellants, main grievance is that under the said contract they have provided different services. The d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. For the above proposition,, learned Advocate has relied upon the Tribunal's decision in the case of Renu Singh & Co. vs. CCE & C, Hyderabad-2007 (7) STR 397 (Tri.-Bang.) laying down that the supplying of labourers for helping in mechanized loading of cement does not come under the category of cargo handling services. He also places reliance on the Rajasthan High Court's judgement in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bserving that the lower authorities have failed to indentify each activities and to classify the same under proper heading, has set aside the order impugned in that case. 6. After appreciating the submissions made by both sides, we note that a number of different activities are involved on the part of the appellants, which may fall under different heads. As such, it would be proper to set aside t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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