2013 (11) TMI 501

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..... e-deposit. Further there shall be stay on collection of such dues during pendency of the appeal - stay granted. - ST/448 and 449/2011 - Misc. Order Nos. 41654-41655/2013 - Dated:- 1-7-2013 - SHRI. P.K. DAS AND SHRI. MATHEW JOHN, JJ. For the Appellant: Shri S.D. Sankaran, Consultant For the Respondent: Shri Parmod Kumar, JC (AR) ORDER Per: Mathew John; The applicant sends co .....

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..... eriods. 3. The Consultant for the applicant submits that firstly the activity is done for their own benefit and therefore there is no service involved to any third party and secondly, activities done within a factory cannot be considered as Cargo Handling Service. Here the goods are not attains the status of Cargo. He relies on the decisions in the case of S.B. CONSTRUCTION COMPANY Vs. CCE-2006 .....

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