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TMI Blog2007 (3) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that department contention was wrong - App.No.ST/Stay/220/2006 in A.No. ST/354/2006 - Final Order No. 330/2007 - Dated:- 12-3-2007 - [Order per: S.L. Peeran, Member (J)]. - The stay and appeal are taken up together as the issue is covered by three rulings of the Tribunal rendered on this very issue involved in the appeal. 2. The appellants were providing labourers for assisting in Ceme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants is that the entire system of packing of cement, loading and unloading of the same is mechanized. The appellants supplied labourers who play an ancillary role in the entire set of activities. Further it has been stated that this issue has already been settled in the decision of the Tribunal relied on the appellants. The Commissioner (Appeals) has not accepted the contention of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the category of "manpower recruitment agency" and collects service tax under that category, they cannot say that during an earlier period they would be coming under cargo handling service. From the photographs supplied by the appellants, we find that the labourers sup plied by the appellants, only rendered certain assistance in the entire activity of packing, loading and unloading of the cement ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the specific definitions of various services in the statute." Thus in the above decision, the Tribunal has held that the supplying labourers cannot be equated with the service of cargo handling even though they played some roles in the handling of the cargo. Since the facts in both the cases were identical, ratio of the above decision is- clearly applicable to the present case. I also take int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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