2009 (11) TMI 137

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....R Atul Gupta for the Appellant. Sansar Chand for the Respondent. ORDER D.N. Panda, Judicial Member - Both sides were on dispute as to levy of the Service Tax on following activities :— (1) Urea Loading Jobs - Loading of urea bags from platform to truck/covered wagon/open wagon, conveyor to truck/covered wagon/open wagon, godown to truck/covered wagon/open wagon before transportation ....

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....on CRT/CSI wagon to make it water tight. All these activities including internal shifting of goods from Godown to railway siding were in relation to pre-transportation activity. 2. Both the authorities below had concurrent finding of fact as well as decision to levy the Service Tax. The Appellant being aggrieved by the order passed by the ld. Commissioner (Appeals) upholding the tax liability a....

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....the subject. Accordingly, we held that there shall be Service Tax liability holding that the activities carried out by the appellant are cargo handling services. 4. We notice a peculiar fact in this case. Show-cause notice was issued on 20-2-2006 for the period from 16-8-2002 to 31-8-2005. Certainly when law came into operation for levy of Service Tax with effect from 16-8-2002 series of doubts....