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TMI Blog2017 (8) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... connected with carrying cargo (load) by ship, aeroplane, rail or truck is involved would not fall within the definition of cargo handling service. The definition specifically excludes handling of export cargo or passenger baggage or mere transportation of goods - demand set aside - appeal dismissed - decided against Revenue. - ST/55875/2013-CU[DB] - ST/A/54842/2017-CU[DB] - Dated:- 10-7-2017 - Mr. D.M. Misra, Member (Judicial) And Mr. Ashok K. Arya, Member (Technical) Present Shri Amresh Jain, DR for the appellant Present Shri Kumar Vikram Ms. Rinki Arora, Advocate for the respondent ORDER Per D.M. Misra This is the appeal filed by the Revenue against the order no.02/RDN/ST/JPR-II/2013 dated 02.01.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further submitted that the principle laid down by the Hon ble High Court of Rajasthan in the case of S.B. Construction Co. Vs. UOI 2006-TIOL-390-SC-RAG-ST is not applicable to the present case in as much as the handling of cargo in the said case was through mechanized system by using conveyer belt. Further, he submitted that the Larger Bench of the Tribunal in the case of ITW India Ltd. Vs. CCE Hyderabad 2016-TIOL-789-CESTAT-MUM-LB considered this judgment. 5. Ld. Advocate for the respondent on the other hand submits that the issue is squarely covered by the decision of Hon ble High Court of Allahabad in the case of CCE Vs. Manoj Kumar 2015 (40) STR 35 (All.) and recent judgment of this Tribunal in the case of Khushdil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Manoj Kumar under similar facts and circumstances analyzing the definition of cargo handling and the dictionary meaning of cargo observed as under: 11. Section 65(23) of the Act defines cargo handling service as follows :- cargo handling service means loading, unloading, packing or unpacking of cargo and includes cargo handling services provided for freight in special containers or for non-containerized freight, services provided by a container freight terminal or any other freight terminal, for all modes of transport and cargo handling services incidental to freight, but does not include handling of export cargo or passenger baggage or mere transportation of goods. 12. In Black s Law Dictionary the term ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t firm was engaged for loading, unloading, packing, unpacking, stacking, re-stacking 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 eligible to Service tax. 8. We also find that recently this Tribunal in the case of Khushdil Singh f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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