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TMI Blog2013 (8) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... vement/handling of the goods - Assertion of the assessee that he was just a labourer who was given the responsibility of overall supervision, movement and loading/unloading of the material and in no way performed services as a contractor or a provider of the cargo handling service nor a cargo handling agency. The assessee contended before the appellate authority that the payments received were dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce alleging failure to remit service tax after filing returns, for providing the taxable service of cargo handling during the period 10.9.2004 to 17.4.2006; alleging realisation of Rs.5,84,000/-; and incurring the service tax liability of Rs.59,568/- thereby. According to the Show Cause Notice, the assessee received payments as sugar loading contractors in respect of loading, unloading and shiftin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Finance Act, 1994 and confirmed the service tax demand of Rs.59,568/-; interest thereon; and penalties as specified in the order including penalty equivalent to the service tax assessed, under Section 78 of the Act. 3. Aggrieved, the assessee preferred an appeal which was allowed by the Commissioner (Appeals), by the order impugned in this appeal. The appellate authority recorded the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service there is no material on record either from the adjudication order or the order of the appellate Commissioner or even by way of additional evidence before this Tribunal to show that the assessee had handled cargo. 5. In the aforesaid circumstances, we conclude that the appellate order is impeccable and warrants no interference. The appeal is without merits and is accordingly dismissed bu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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