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TMI Blog2012 (12) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... /AHD/2012 - Dated:- 5-10-2012 - M.V. Ravindran, JJ Appellant Rep by: Shri Jigar Shah, Adv. Respondent Rep by: Shri Mallika Mahajan (AR) Per: M V Ravindran: 1. This appeal is directed against the Order in Appeal No.319/2012/COMMR(A)/RBT/RAJ DATED 06/06/2012. 2. The issue in brief is that during the course of audit of one of the service providers for the period from October, 2004 to March, 2009, the Revenue authorities found that the Respondent herein was rendering taxable services related to loading, unloading and 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 service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate Authority erred to hold the respondent being a sub-contractor, is not liable to service tax for the period prior to 23/08/2007 in light of the Board Circular No.96/7/2007-ST. It is her submission that the Original Adjudicating Authority has over-looked the decision in the case of M/s. Niranjan La! Agarwal and M/s. Sew Construction Ltd. [2011 (22) S.T.R. 666(Tri.-Del)]. It is her submissions that the impugned order to be set-aside and the appeal be allowed. 7. The learned Counsel appearing on behalf of the respondent would support the 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of cargo, it would not come under the purview of service tax as Cargo Handling Services. Yet, another angle in this case has been correctly propagated by the learned Counsel by producing he judgment of Hon'ble High Court of Jharkhand in the case of Modi Construction Co. (supra). It is undisputed in this case that the respondent is providing services for loading unloading within the premises of M/s. J, M. Baxi Co, The judgment of the Hon'ble High Court of Jharkhand categorically has settled law in as much, that any services provided within 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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