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TMI Blog2017 (2) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... is covered by the tax entry cargo handling service - the scope of the work as listed in the schedule to the agreement brings it within the ambit of cargo handling service - appeal dismissed - decided against appellant. - Service Tax Appeal No. 65 of 2011 - ST/A/50451/2017-CU[DB] - Dated:- 19-1-2017 - Shri Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri Arya Bh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andling Service. The lower Authorities confirmed the demand of ₹ 10,43,127/-. Various penalties were also imposed under Section 76, 77 and 78 of the Finance Act, 1994. 2. The learned Counsel appearing for the appellant submitted that the services rendered by the appellant are correctly classifiable under labour supply and not as cargo handling service. He submitted they have only supplied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alt with, with reference to internal movement in the factory. The cargo is unloaded from the incoming lorries and also load for dispatch to outside. 4. We have heard both the sides and perused the appeal records. We find in terms of the agreement, the amount to be paid by the appellant is with reference to the quantum of cargo handled. Though the agreement talks about supplying labour for the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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