2013 (8) TMI 115

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..... . Shri Sharma for the appellant/Revenue. The appeal is preferred by Revenue against the order passed by the Commissioner (Appeals), Meerut-I dated 26.9.2008 reversing the adjudication order dated 1.10.2007 passed by the Assistant Commissioner, Division, Dehradun. 2. The respondent/assessee was issued a Show Cause Notice alleging failure to remit service tax after filing returns, for providing the .....

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..... otice nor appeared for personal hearing before the adjudicating authority. The adjudicating authority therefore proceeded ex. party and concluded that the services provided by the assessee to M/s Laxmi Sugar Mills Ltd., Roorkee constituted cargo handling service as defined in Section 65(23) read with Section 65(105)(zr) of the Finance Act, 1994 and confirmed the service tax demand of Rs.59,568/-; .....

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..... uted by Revenue before the appellate Commissioner, the appellate authority concluded that the activity of the assessee did not constitute cargo handling service, since there was no loading or unloading from any vehicle or vessel involved. 4. Except reiteration by Revenue that the assessee had provided cargo handling service there is no material on record either from the adjudication order or the .....

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