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TMI Blog2012 (9) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal (CESTAT) dated 06.3.2012 by which the appeal no.665 of 2008 filed by CCE, Meerut-I was dismissed upholding the order of the Commissioner (Appeals), Customs and Central Excise, Meerut-I dated 9.7.2008. 3. The delay has been sufficiently explained. The delay condonation application is allowed. Since we do not propose to interfere on merits, we have condoned the delay and heard the arguments. 4. On an enquiry made by the jurisdictional Range Superintendent from M/s DSM Sugar Mills Ltd., Mansurpur, it was gathered that a total amount of Rs. 1,69,07,683/- was paid by them to M/s Manoj Kumar Arvind Kumar, the appellants during the period 16.8.2002 to 31.3.2007 in respect of loading, unloading and shifting of sugar bags from the floor of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shifting of bags in godowns, loading/ unloading of sugar bags/ empty gunny bags, placement of brown/ damaged or wet sugar from godown to melter. The Appellate Authority found that in the definition of 'Cargo Handling Service' under Section 65 (23) of the Act, the transportation of goods is specifically excluded, thus the service provided by the appellant does not fall within the ambit of taxable service i.e. 'Cargo Handling Service'. 7. The Appellate Authority relied upon the judgment of Rajasthan High Court in S.B. Construction Company v. U.O.I., 2006 (4) STR 545 (Raj.), in which shifting of coal from railway wagon to thermal plant by conveyor system was not found to fall within the ambit of Cargo Handling Service. 8. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king of cargo. He submits that the activity carried out by the respondent would fall within the meaning of 'Cargo Handling Service' as taxable activity. The respondent is a partnership firm, which is engaged in the business of handling cargo. Even if the goods are shifted within the factory, the activity would not fall outside the purview of definition of 'Cargo Handling Service'. He relies on the judgment of Orissa High Court in Coal Carriers v. CCE, Bubhaneshwar, 2011 (24) STR 395 (Orissa) in which coal handling agents transporting coal by putting the loads on cars or vessels would be liable to service tax as 'Cargo Handling Services'. 11. Section 65 (23) of the Act defines 'cargo handling service' as foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is to be carried by ship, aeroplane, rail or truck. The handling of transportation of goods, by itself unless it is an organised activity, which is connected with carrying cargo (load) by ship, aeroplane, rail or truck is involved would not fall within the definition of cargo handling service. The definition specifically excludes handling of export cargo or passenger baggage or mere transportation of goods. 15. In the present case the transportation of goods namely the sugar bags is within the factory. The respondent firm was engaged for loading, unloading, packing, unpacking, stacking, re-stacking and shifting of bags from floor of mills, from godowns and from one godown to another. The firm with its partners and other labourers ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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