2015 (1) TMI 1139

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..... . Shri Sudhir Malhotra, Advocate with A.S. Hasija, Consultant, for the Respondent/Assessee. ORDER Show cause notice dated 13-9-2007 alleged that during the period February 2005 to March 2006, the respondent provided three taxable services - (a)     Coal Handling and Loading; (b)     Manpower Recruitment or Supply Agency; and (c)     .....

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..... in bags from bagging plants and these bags were stacked on the conveyor. The conveyor system then carried the bags to railway wagons or trucks. Assessee's employees were merely stacking the bags on the railway wagons or trucks as the case may be, and therefore, activity falls outside the purview of cargo handling service. 3. In respect of manpower recruitment or supply agency service already .....

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..... clean the conveyor belts and the conveyor system for facilitating efficient conveyance of packed bags of fertilizers from the bagging plant to the railway wagon/trucks and thus the activity does not fall within the ambit of cleaning service. 5. The Additional Commissioner, Central Excise, Ludhiana by the adjudication order dated 18-3-2008 rejected the claims of the assessee and confirmed Ser .....

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..... al documents including contract and the work orders, ld. appellate Commissioner also concluded that cleaning of the conveyor systems for transport of the fertilizer bags does not fall within the ambit of cleaning activity. Appellate Commissioner further held that assessee's activity fall outside the ambit of manpower recruitment or supply agency since under the agreement with NFL persons employed .....

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..... ismiss the appeal, also for the reasons that the proceedings were initiated without applying the classification discipline enjoined under Section 65A of the Act and without indicating how much of the consideration received by the assessee is attributable to each of the taxable services allegedly provided by the assessee. The appeal is dismissed. No costs.
Case laws, Decisions, Judgements, Orde .....

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