2009 (11) TMI 355

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., for the Appellant. Shri Sansar Chand, SDR, for the Respondent. [ Order per: D.N. Panda, Member (J)]. - 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 of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 as well as ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ers v. CCE reported in 2009 (14) S.T.R. 552 and also considered the past decisions on 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 20th Feb., 06 for the period from 16th Aug., 2002 to 31st Aug., 2005. Cert....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er decision in Singh Brothers case (supra) and for the rationale appearing in para 8 of the said judgment, we are of the view that when the question of interpretation of law caused confusion to both the sides, such a case cannot be held to be a case of intention to evade tax liability. Therefore, no penalty shall also be leviable in this case following Singh Brothers case (supra) even for normal p....