2009 (8) TMI 378

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....AND M.V. RAVINDRAN, JUDICIAL MEMBER Raja Ram for the Appellant. G.P. Sastry for the Respondent. ORDER P. Karthikeyan, Technical Member - This is an application for stay of the operation of the impugned order filed by the revenue. After hearing both sides for sometime, we take up the appeal as we find that the appeal itself can be disposed of without further hearing. Vide the impugned orde....

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....propriately classifiable as 'Port Services'. There is no dispute that the Cargo Handling Services involved handling of export cargo. Relying on the Board's Circular B43/1/1997-TRU, dated 6-6-1997, the Commissioner found that loading/handling of import or export goods, transferred from the premises of the exporter etc. were activities related to CHA services. He held that the Cargo Handling Service....