2013 (11) TMI 554

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..... d by their Lordships in the case of Modi Construction Company (2011 (4) TMI 598 - JHARKHAND HIGH COURT) wherein the Hon'ble High Court has held that if an activity of packing, loading and unloading is done within the factory premises, the said service would be out of the purview of Cargo Handling Service. Appellant has made out a prima-facie case for the waiver of the confirmed demands - Decided i .....

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..... ter referred to as "TCL") for carrying out the activity of collecting the spillage of finished goods like Soda Ash and Salt etc. within the factory premises of TCL and filling the spillage materials in plastic bags and stitching the same in the factory premises as per instructions of TCL. It is his submission that both the lower authorities have concluded against the appellant on the ground that t .....

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..... other hand, would draw our attention to the findings recorded by lower authorities as to the activities undertaken by the appellant in the factory premises. It is his submission that the appellant is undertaking Cargo Handling Services inasmuch as loading, unloading, packing of goods and loading the same in the railway wagons. 5. After hearing the submissions made by both sides, we find that th .....

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