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TMI Blog2023 (6) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... it the premises of the appellant on 06.07.2008. 2.1 During their visit, it appears that the officers required the Books of Accounts, Balance Sheet, Agreement, etc., for verification. It appears that later, i.e., on 17.07.2008, they appear to have recorded a statement from the appellant. 2.2 It appears that the appellant revealed the nature of his work, of loading cement from containers at Railway Goods Shed, Salem, to the trucks; transporting the same to the godown of M/s. J.K. White Cement Works at Salem / to the customers at various places in Tamil Nadu. The appellant also admitted to be unloading goods from trucks at the godown of M/s. J.K. White Cement Works, Salem; he would raise bills for the above works as per the rate fixed in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the cargo/goods sent by their principal and they are prohibited from 'handling' similar goods of other companies." 4.2 Thus, the Adjudicating Authority has confirmed the demands proposed in the Show Cause Notice and the appellant, feeling aggrieved, appears to have filed an appeal before the First Appellate Authority. The learned First Appellate Authority also having upheld the demands confirmed in the Order-in-Original vide impugned Order-in-Appeal No. 22/2011 dated 28.03.2011, the same has been assailed in the present appeal before this forum. 5. Heard Shri D. Jaishankar, Learned Advocate appearing for the appellant and Shri R. Rajaraman, Learned Assistant Commissioner representing the Revenue. 6.1 Learned Advocate for the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by it, which is the requirement of the Circular (supra). 9. The Learned Advocate for the appellant has relied on the order in the case of Commissioner of C.Ex., Raipur v. M/s. Drolia Electrosteels (P) Ltd. [2016 (43) S.T.R. 261 (Tri. - Del.)] wherein the above circular is relied upon to affirm the service under GTA and so is in the order in the case of Commissioner of Central Excise, Indore v. Arvind Singh Lal Singh [2017 (48) S.T.R. 63 (Tri. - Del.)]. ... Hence, the above are not applicable as the facts are different here. 10. Section 65(23) of the Finance Act, 1994 defines "cargo handling service", as under: - "(23) "cargo handling service" means loading, unloading, packing or unpacking of cargo and includes, - (a) cargo handling se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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