2017 (9) TMI 279

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... icating authority for re-quantification of the demand Demand of tax - activity of stacking materials within the factory premises for SAIL as well as movement of materials within the factory - Held that: - the Tribunal s decision in the case of Gajananda Agarwal [2008 (6) TMI 163 - CESTAT KOLKATA] will be applicable, where it was held that any activity incidental to freight of cargo is liable to be taxed under “cargo handling service” - demand set aside. Appeal allowed in part and part matter on remand.
Satish Chandra, President And V. Padmanabhan, Member ( Technical ) For the Appellants : Sh. K. Kurmi, Adv For the Respondent : Sh. S. Mukhopadhyay, DR ORDER Per V. Padmanabhan The present appeal is filed by the Appellants against the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o loading/unloading of SAIL s material from truck/railway wagon. He fairly admits the liability for Service Tax on this activity and is ready to pay the Service Tax thereon. However, in respect of the activity of stacking different materials at different places within the factory premises of SAIL as well as moving such materials within the factory will not be covered by the definition of Cargo Handling Services as has been held by the Tribunal in the case of Gajanand Agarwal vs CCE&C, 2009 (18) STT 353 (Kol.-CESTAT) . 5. The learned DR supported the impugned order. 6. After hearing both sides and on perusal of the material available on record, we find that part of the demand stands admitted by the Appellants, and towards quantification of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of transport are subject matter of taxation under the class cargo handling service . That apart, any activity incidental to freight of cargo is also liable to be taxed under such class. Mode of transport is irrelevant for incidence of levy once the service provided meets the test of handling of cargo in the manner envisaged by law. It is also not necessary that the cargo should only be meant for transport either by vessel in ships or air crafts." 7. By following the decision of the Tribunal (supra), we set aside the demand pertaining to the above activity. Consequently, the impugned order is set aside to that extent. However, as regards the quantification of demand is concerned, as observed above, we remand the matter to the original adju .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X