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TMI Blog2015 (9) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... ng/re-handling was also @ 10,000 / PMT. As the goods were loaded on to the trucks and wagons they acquired the status of cargo. Therefore the activity performed by the appellant clearly fell under the category of cargo handling service as defined in Section 65(23) ibid. This conclusion is in harmony with the ratio of the judgement in the case of Coal Carriers Vs. CCE - [2011 (2) TMI 1140 - ORISSA HIGH COURT]. - The service was rendered to a public sector unit which had taken up the matter with CBEC contending that it was not taxable. It is thus evident that it is not a case where the appellant-assessees could/would have intended to suppress the fact of rendition of the impugned service. The appellants also supplied the information with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... normal period and penalties were also unjustifiably dropped as the appellants were guilty of suppression of facts. 3. No one appeared on behalf of the appellant - assessees when the case was called. The appellant - assessees sent a Fax received at 11.06 A.M. on the date of the hearing seeking adjournment on the ground that their Advocate was pre-occupied. As the request was received rather too late and that too to convey the Advocate's pre-occupation in such perfunctory manner it is not considered good and sufficient ground to grant adjournment and so we proceed to decide the appeals on merit. 3. The appellant - assessees have contended in their appeals that the activity undertaken by them did not falling under the category of car ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-clause (d) of proviso to Section 73 (1) of the Finance Act, 1994 5. We have considered the contentions of both sides and we have also perused the contract under which the service was rendered. As is evident from Para-II of the tender document for railing and transport of Maganese Ore the service involved wagon loading, truck loading, transport including stacking and de-stacking/rehandling of manganese ore. It is also seen that transport activity (excluding stacking) formed a very small part of the entire service rendered, inasmuch as while hiring of truck including stacking was @ of ₹ 1,15000 / PMT, transport excluding stacking was only ₹ 10,000 / PMT, wagon loading was @ ₹ 1,25,000/- PMT and truck loading @ 25,000/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken up the matter with CBEC contending that it was not taxable. It is thus evident that it is not a case where the appellant-assessees could/would have intended to suppress the fact of rendition of the impugned service. The appellants also supplied the information within about 3 weeks of the date on which they were summoned to appear before the Central Excise officer. The Commissioner (Appeals) has taken due note of some of the judgements like in the case of Singh Brothers -2009-TIOL-189-CESTAT-Del. where extended period was not invoked and penalties set aside holding at that time that the issue was interpretational. In the given circumstances, we hold that the Commissioner (Appeals) finding that the appellants are not guilty of supression ..... X X X X Extracts X X X X X X X X Extracts X X X X
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