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TMI Blog2015 (12) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... r the definition of Cargo Handling Service. The Commissioner (Appeals) in his order stated that the appellant that have not brought on records to prove conclusively that they are merely supplying the labour. But we find that the Revenue has not established beyond doubt that a contract was entered into between the appellant and M/s.Shreyans Industries Ltd. for Cargo Handling. We find that the activ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned Order-in-Appeal confirming classification of service rendered by them under the category of Cargo Handling Service, confirmed the demand of service tax with interest and imposition of penalty under section 75A, 76, 77 and 78 of the Finance Act, 1994. 2. The facts of the case are that the appellant was working as contractor for M/s.Shreyans Industries Ltd. and he employed 15-20 pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue reiterated the findings of the Commissioner (Appeals). 6. We have considered the rival contentions. The Cargo Handling Service in terms of section 65(23) of the Act is reproduced as under. cargo handling service means loading, unloading, packing or unpacking of cargo and includes cargo handling services provided for freight in special containers or for non-containerised freight, se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eyans and his service may not be equated with activities covered under the definition of Cargo Handling Service. The Commissioner (Appeals) in his order stated that the appellant that have not brought on records to prove conclusively that they are merely supplying the labour. But we find that the Revenue has not established beyond doubt that a contract was entered into between the appellant and M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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