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TMI Blog2007 (10) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... gned OIA and we dismiss the Departmental Appeal - ST/54/2006 - A/1877/KOL/2007 - Dated:- 24-10-2007 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides at length. 2. The respondents entered into contracts dated 4-6-03 and 15-9-03 with M/s. S.A.I.L. for excavation, transporation and feeding of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he services which were under the tax net at the relevant time, i.e. during the period from 27-9-03 to 20-9-04. He, further, contends that the term, 'cargo' ordinarily means goods meant for transportation and hence the term, 'cargo handling services' would encompass all kinds of services related to handling of goods/articles for transportation including services like loading, unload ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transportation and feeding of iron ores. It is not a contract for loading or unloading or handling of cargo. According to him, the intention of the respondents and their clients were to excavate the iron ore and transport it to the crusher plant for crushing. He also refers to the provisions of Section 65A(2) of the Finance Act, 1994 and states that the said Section forbids vivisection of a compos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plant. The activities incidentally may involve some loading and unloading of iron ore while carrying out the principal activities under the contracts. Such incidental activities of loading and unloading undertaken by the respondents cannot give the entire contracted activities the character of cargo handling services. Further, as noted by us in our earlier Order in the case of M/s. ITW India Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crusher plant and even though these activities may incidentally involve some loading and unloading, the same cannot be covered under the category of 'cargo handling service' as what is carried can not be commercially called 'cargo' in this case. Consequently, we are of the view that the gross amount received by the respondents from M/s. SAIL cannot be charged to Service Tax under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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