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TMI Blog2017 (9) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... ST/A/55585-55586/2017-CU[DB] - Dated:- 31-7-2017 - Mr. Dr. D.M. Misra, Member (Judicial) And Mr. Ashok K. Arya, Member (Technical) Shri Sandeep Mukherjee, Advocate - for the appellant Shri Ranjan Khanna, D.R. - for the respondent ORDER Per: Ashok K. Arya These two appeals have been filed by M/s Pranav Traders (Appeal No.1647/2011) and by M/s Prabhat Enterprises (Appeal No.1648/2011). M/s Pranav Traders has filed the appeal against Order-in-Appeal No.341/2011 dated 6.8.2011 and M/s Prabhat Enterprises has filed the appeal against Order-in-Appeal No.342/2011 dated 16.8.2011. Both the appeals have got common subject matter; therefore, they are being decided by this common order. 2. These appellants entered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CA for the appellants and Shri Ranjan Khanna, ld. DR for the Revenue have been heard. 4. The facts of these appeal cases along with the submissions of all the parties have been carefully considered. 4.1 Firstly, it is necessary to refer to the definition of cargo handling service which is given in Section 65(23) of the Finance Act, which reads as under: Cargo handling service means loading, unloading, packing or unpacking of cargo and includes , - (a) Cargo handling services provided for freight in special containers or for non-containerised freight, services provided by a container freight terminal or any other freight terminal, for all modes of transport, and cargo handling service incidental to freight; and (b) Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. are as under ................................ 4.3 From the contents of the work order as quoted, it is indicated that the appellants were to conduct unloading/stacking of various raw materials from trucks/wagons, by mechanical device as well as manually. But the appellant refers to Hon ble Allahabad High Court decision in the case of CCE Vs. Manoj Kumar 2015 (40) STR 39 saying that their activity is covered by this decision and therefore their activities are not taxable under the category of cargo handling service as defined in Section 65(23) of the Finance Act. 5. Recently, the Tribunal in the case of CCE, Udaipur Vs. M/s Balaji Builders Contractors (Appeal No.ST/55875/2013-CU(DB ) vide Final order No.54842/2017 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... defined in other dictionaries as follows :- Venkataramaiya s Law Lexicon 2nd Edition Reprint 2007 Cargo-the loading of a ship or vessel of whatever it consists; the loading or freight of a ship; the goods merchandise, or whatever is conveyed in a ship or other merchant vessel. Concise Oxford Dictionary Cargo-the goods carried commercially on a ship or aircraft or truck. Webstar s Dictionary Cargo-Goods and merchandise taken on abroad, vessel, aircraft etc. Webstar s New Collegiate Dictionary Cargo- goods on merchandise conveyed in ship airplane or vehicle Cargo- Entire load for ship which carries the load-interpreted by English Court in the case of National Dack Labour Board v. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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