9911796707
TMI Blog2023 (12) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... hopal Vs. Jagat Enterprises [ 2015 (11) TMI 970 - CESTAT NEW DELHI] , the Hon ble Delhi Tribunal has held that 'the Revenue has not given any reason as to why the impugned services were classifiable under Cargo Handling Services before 16-6-2005 and as manpower recruitment from 16-6-2005. The admitted fact is that the services remain same and there is no reason for different service tax treatment for different period. Considering the detailed discussions and findings in the impugned order we find no reason to interfere with the same.' The facts in the present case are identical. Therefore, there are no necessity to take a different view - the Appeals allowed on merits. Extended period of limitation - suppression of facts or not - HE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tegra. They rely on the case law of CCE, Bhopal Vs. Jagat Enterprises- 2016 (42) STR 531 (Tri.-Del.) and Deputy Commissioner of Central Excise Vs. Sushil Company-2016 (42) STR 625 (SC). 3. They also submit that the first Show Cause Notice for the period August 2002 to March 2006 was issued beyond the normal period of limitation of one year. They were properly registered with the Service Tax Department and were also filing their Service Tax Return. 4. In respect of Appeal No. ST/234/2012, the period involved is April 2006 to March 2008. Even in this case, the Department has invoked the extended period provisions to confirm the demand. They rely on the case law of Nizam Sugar Factory Vs. Collector of Central Excise, A. P.-2006 (197) E. L.T. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... move on conveyer belt for loading into trucks or wagons. Labourers are required to keep watch on production, packing delivery of cement and arranging the bags systematically in trucks and wagons. They are not required to carry or load the cement manually in truck/wagons. The bags are simply pushed for storage. These type of activities are not covered under the activity of Cargo Handling Services, as held by the Tribunal in the matter of M/s. J. J. Enterprises v. CCE - 2006 (3) S.T.R. 655 (Tri.-Del.) . 6. Ld. Commissioner (Appeals) also observed that he had seen, through CD provided by the respondent, the actual process of packing and loading in the cement factory. He noted that all these activities are done automatically by machinery and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erminal for being transported by any mode becomes a cargo handling service, if it is provided by an independent agency and; (2) the service provider must independently be involved in loading unloading or packing-unpacking of the cargo. 7. The aforesaid meaning given by the High Court while interpretating Entry 23 of Section 65 is perfectly in order and justified. On that basis, we have to see whether the twin conditions mentioned therein are satisfied in the present case or not. 8. We find from the record that in the instant case, as per the contract entered into between the respondent and the customer, namely, M/s. Birla Corporation Ltd., the respondent was to supply manpower for working at the packing plant as per the customer s requireme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extended period in both the Show Cause Notices issued to the Appellant. First of all, in the first SCN, no specific about suppression has been brought in by the Department. Further, while issuing the second SCN, the Department was barred from invoking the extended period provisions when they have already issued the first Show Cause Notice by invoking such provisions as held by the Hon ble Supreme Court in the case of Nizam Sugar Factory Vs. Collector of Central Excise, A. P, cited supra. Therefore, we hold that the demand in respect of the extended period in respect of the both SCNs is time barred and set aside the same. 12. The Appeals stand allowed thus. The Appellant would be eligible for consequential relief, if any, as per, law. (Oper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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