2018 (2) TMI 141

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..... factory premises and since those goods were not meant for loading into any vehicle for outward movement, the same should not fall under the purview of Cargo Handling Service - impugned order upheld - appeal dismissed - decided against Revenue. - Service Tax Appeal No. 711 of 2011 - Final Order No. 56260/2017 - Dated:- 31-7-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, M .....

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..... king confirmation of the service tax demand. Learned Adjudicating Authority vide order dated 15/07/2010 has dropped the show cause proceedings initiated against the respondent. On appeal, the learned Commissioner (Appeals) also upheld the adjudication order. The Revenue contested the impugned order mainly on the ground that the learned Commissioner (Appeals) has mis-interpreted the provisions of S .....

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..... of goods by trucks, trains, ship or aeroplane. In the present case activity of packing is not related to the transportation of goods but an activity related to manufacturing process so as to bring the goods as cables for marketing. So far as loading of cable drums are concerned the activity of the Respondent is about handing of cable drums up to stock yard only from where these are loaded in the l .....

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