2014 (1) TMI 1000

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..... ht, services provided by a container freight terminal or any other freight terminal, for all modes of transport and corgo handling service incidental to freight, but does not include handling of export cargo or passenger baggage or mere transportation of goods - Assessee is engaged in loading, unloading and shifting of sugar bags from floor of mill house to godown, from one godown to another. This .....

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..... wn to another godown. A Show Cause Notice was issued to the respondent demanding service tax on this amount under Cargo Handling Service. Show Cause Notice was confirmed by the original authority confirming the service tax of Rs. 75,357/- along with interest. Penalties under Section 76,77,78 were also imposed on the respondent. Respondent filed an appeal before Commissioner (Appeal) who vide impug .....

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..... corgo handling service incidental to freight, but does not include handling of export cargo or passenger baggage or mere transportation of goods. Ongoing through Show Cause Notice as well as order in original it is the case of Revenue that respondent is engaged in loading, unloading and shifting of sugar bags from floor of mill house to godown, from one godown to another. This activity does not .....

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