2013 (11) TMI 554

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..... he waiver of pre-deposit of an amount of Rs.6,13,095/- confirmed as Service TAx liability, interest thereof and penalties under various sections of the Finance Act, 1994. 2. The above said confirmation of demand, interest and penalties have arisen on conclusion of the proceedings before both the lower authorities as to that the appellant was engaged in Cargo Handling Services for M/s.Tata Chemica .....

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..... actory premises would not qualify for taxable services under Cargo Handling Service. In support of this proposition, he relies upon the Stay Order of this Bench in the case of Ashish Technocrat Pvt. Ltd., No.S/1666/WZB/AHD/2011 dated 08/12/2011. He would also submit that in an identical issue, the Hon'ble High Court of Jharkhand in the case of CCE, Ranchi vs. Modi Construction Co. [2011 (23) STR 6 .....

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..... ction Company (supra) 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. On perusal of the stay order of this Bench in the case of Ashish Technocraft Pvt. Ltd., we find that the issue involved in that case also similar, and relying on the judgment .....

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