2007 (11) TMI 245

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..... eals) following the Tribunal’s ruling in J&J Enterprises v. CCE - supply of labour will not come within the ambit of ‘Cargo Handling Services’ - ST/13 OF 2006 - 1256 OF 2007 - Dated:- 12-11-2007 - DR. S. L. PEERAN, JUDICIAL MEMBER AND T. K. JAYARAMAN, TECHNICAL MEMBER ORDER [Dr. S. L. Peeran, Judicial Member.]-1. Revenue is aggrieved with Order-in-Appeal No. 224/2005-CE, dated 21 .....

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..... 'Cargo Handling Services'. They also relied on Board's Circular F. No. B11/1/2002-TRU which clarifies the issue. The Commissioner (Appeals) noted that the assessees were labour contractors registered under the Department of Labour, supplying manpower to HLL and following all the labour legislations, therefore, he held the activity not covered under the activity of 'Cargo Handling Services'. He al .....

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