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TMI Blog2008 (7) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... ollected from the Indian parties – impugned activity is excluded from ambit of cargo handling service – revenue’s plea that consolidation undertaken on behalf of clients and taxable under Business Auxiliary Service, is not acceptable – stay granted - S/108/2008 - 663/2008 - Dated:- 25-7-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri Rohan Shah, Advocate, for the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... party under an agreement entered into with the latter. Such goods were being consolidated into one cargo and exported, for which service consideration was collected from the Indian parties. According to the appellants, the activity undertaken by them was 'handling of export cargo' simplicitor. It is argued that this activity, expressly excluded from the ambit of 'cargo handling service' defined un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'provision of service on behalf of the client' inasmuch as handling of export cargo is a service specifically excluded from the coverage of 'cargo handling service' under Section 65(23) of the Act and not specifically included elsewhere under the Section. The learned counsel has, in support of this interpretation of the provisions, relied on the Tribunal's decision in Dr. Lal Path Lab Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods collected from the Indian parties for the purpose of export, the appellants were providing a service to the foreigner on behalf of their Indian clients. Prima facie, it would be strenuous for the Revenue to substantiate this case. First and foremost, they have to show that the appellants were rendering a taxable service on behalf of their Indian clients. In the factual matrix of this case, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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