2014 (1) TMI 1197

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..... , for the Appellant. Shri N. Pathak, DR, for the Respondent. ORDER The precise issue in these appeals are whether packing, labelling, loading and unloading of the goods in question shall amount to cargo handling service. Shri Kanth, ld. Counsel explains that oil can only be handled upon packing & labelling which is considered to be principal activity. Such an activity according to Excise Tariff .....

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..... ery clear in the mind of ld. Adjudicating authority, we are able to appreciate that cluster of activities carried out by Appellant resulted in composite services being preceding and succeeding. Such observation enables to understand that the preceding activity which gave rise to succeeding activity in the composite activities decides the dominant character of the service. It appears from the issue .....

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..... t by appellant shall be cargo handling. We could have come to rescue of Revenue, had there been proper bifurcation of the activities for taxation of the considerations received for each sub-activity carried out. But that is not the case of Revenue. Therefore, both the appeals are allowed setting aside the first appellate order. (Dictated & pronounced in the open Court)
Case laws, Decisions, J .....

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