2018 (2) TMI 224

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..... there is no element of Cargo Handling Service, the activities undertaken by the appellant will not be covered under the scope and ambit of Cargo Handling Service - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 739 of 2011 - Final Order No. 55899/2017 - Dated:- 31-7-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) For The A .....

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..... 7. For the services rendered and operations undertaken as given in brief above and detailed in the Tender Document. The contractor shall be paid as per schedule at rates given hereunder : Sl. No. Distance slab in Kms. Rates in figures Rates in Words 1. 0-15 (Local) .....

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..... 8. 201 above 1.40 PMT/Km Rs. One Paisa forty only 4. In view of the fact that the scope of work as per the agreement is only confined to transportation of goods and there is no element of Cargo Handling Service, we are of the considered opinion that the activities undertaken by the appellant will not be cover .....

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