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TMI Blog2017 (3) TMI 1455X X X X Extracts X X X X X X X X Extracts X X X X ..... unloaded for any movement outside the factory on public roads, on any ships, aeroplane or trucks for onward movement to any destination. The activities will fall within the meaning of transportation of goods, and would certainly not be included in the definition of Cargo Handling Service which is the service exigible to Service tax. Appeal dismissed - decided against Revenue. - Service Tax Appeal No. 808 of 2012 - FINAL ORDER NO. 51971/2017 - Dated:- 15-2-2017 - Mr. (Dr.) Satish Chandra, President Mr. V. Padmanabhan, Member (Technical) For the Appellant : Sh. Sanjay Rai, DR For the Respondnet : Sh. B.L. Narsimban, Adv. ORDER The present appeal is filed by the Department against the impugned order-in-appeal no. 08-S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missions. 4. After hearing both sides and perusal of record, it appears that this issue had come up for consideration before this Tribunal in the case of Ferro Scrap Nigam Ltd. vs CCE, Raipur , 2014 (36) STR 955 (Tri.-Del), wherein it was observed that : 8.........As regards the expression production of goods , we note that the same was amended in June 2005 and was substituted by the expression - processing of goods. As such it is clear that prior to the amendment and in the absence of the words processing the same has to be interpreted in a manner that the activity results in production of goods. We may here observe that every production may not amount to manufacture but admittedly every manufacturing activity involves produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tacking and shifting of bags from floor of mills, from godowns and from one godown to another. The firm with its partners and other labourers handled bags of sugar under a contract, within the factory premises. The sugar bags were not to be loaded or unloaded for any movement outside the factory on public roads, on any ships, aeroplane or trucks for onward movement to any destination. The activities will fall within the meaning of transportation of goods, and would certainly not be included in the definition of Cargo Handling Service , which is the service exigible to Service tax. 6. By following the ratio laid down (supra), we find no reason to interfere with the impugned order. Hence, the order passed by the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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