2014 (10) TMI 450

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..... r the Respondent. ORDER The facts leading to filing of this appeal by the respondent, in brief, are as under :- 1.1 The Dy. Commissioner, Central Excise Division, Meerut vide order-in-appeal dated 30-6-2008 confirmed the Service Tax demand of Rs. 58,250/- along with interest against the respondent and also imposed penalty on him under Sections 76, 77 and 78 of the Finance Act, 1994 on the .....

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..... ing that the activity of the respondent is not covered by the definition of cargo handling services and that the same would be more appropriately classifiable as supply of manpower service. Against this order of the Commissioner (Appeals), this appeal has been filed by the Revenue. 2. Heard both the sides. 3. Shri R. Puri, ld. Departmental Representative, assailed the impugned order by .....

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..... lace to another, removing garbage (malba), etc. There is nothing on record to indicate that the respondent was involved in packing and loading of the sugar onto vehicles/railway wagons for transport. The Division Bench of this Tribunal in the case of Sainik Mining & Allied Services Ltd. v. CCE, BBSR reported in 2008 (9) S.T.R. 531 (Tribunal-Kolkata) has held that transportation of the coal in the .....

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