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TMI Blog2011 (3) TMI 1769X X X X Extracts X X X X X X X X Extracts X X X X ..... t : LAKSHMI KUMARAN SRIDHARAN ORDER COMMON JUDGMENT: (Per BPR, J) Since common question arises in all these appeals, they are taken up together for disposal. Shorn of all the details, at the outset the question that is involved for consideration is as to whether on the facts and circumstances, the activity of the assessee amounts to Packaging Services or Business Auxiliary Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtain. Admittedly, the facts are not in dispute. The respondents were granted facility of Centralized Registration during September 2004 with effect from 10-10-2004 and they paid service tax on their activity under the category of Business Auxiliary Service on the activity of the Packaging Services rendered by them. However, according to the respondents, the activity of Packaging Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions urged from both sides and by referring to definition of Cargo Handling Service under Section 65 (23) of the Finance Act, 1994 and the Board s Circular dated 1-8-2002 cited across the Bar, and categorically found as a finding of fact that the party during the relevant period were liable for service tax under the Cargo Handing Service and they are not coming under the category of Business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in depth again all the material and also taken into consideration the factual aspect, which is not much in dispute as already stated and prima facie we are in agreement with the conclusions as arrived at by the appellate tribunal. In this regard, it also amply makes clear by referring to Section 65 (23) of the Finance Act, 1994 in regard to the definition of Cargo Handling Service. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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