9911796707
TMI Blog2012 (12) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... stevedoring to M/s. J. M. Baxi & Co, under the category of 'Cargo Handling Service'. It was noticed by the departmental officers that the appellants have not discharged Service Tax liability of such services during the aforesaid period. Coming to such conclusion, show-cause notice was issued to the appellants to show cause as to why the demands of service tax should not be confirmed on them along with interest and also for imposition of penalties, 3. The Respondent herein contested the matter on merits by filing reply to the show-cause notice. 4. The Adjudicating Authority after following due process of law confirmed the demands with interest and imposed penalty on the Respondent. 5. Aggrieved by the order, respondent preferred an appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... findings of the First Appellate Authority. He would also draw my attention to the Board Circular dated 1st August, 2002 and submit that the respondent herein was an individual undertaking the activity of loading and unloading of Cargo. It is his submission that the Hon'ble High Court of Jharkhand, in the case of Commissioner vs. Modi Construction Co. [2011 (23) S.T.R. 6 (Jhar.)] has categorically held that shifting of unfinished and finished goods within the factory premises would not be covered under Cargo Handling Services. 8. I have considered the submissions of both sides. It is undisputed that the respondent herein is an individual rendering services to M/s.J.M. Baxi & Co. as regards loading & unloading of cargo. It is also undisputed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the factory premises would not come under the definition of Cargo Handling Services. With respect, I reproduce the entire judgment of their Lordships: "[Order] - Heard learned counsel for the appellant. 2. The case before us relates to the revenue matter. M/s.Modi Construction Company is handling the goods in the premises of the factory of M/s. Bihar Sponge Iron Ltd. Their act of handling the unfinished and finished goods with the factory premises of M/s.Bihar Sponge Iron Ltd. covered under the categolry of "Cargo Handling Services", according to the appellant. 3. We have given our considered opinion to the submission of the learned counsel. As per sub-section 23 of Section 65 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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