2010 (2) TMI 347

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....p;    Receipt and stacking operation (b)        Loading to trucks (c)        Loading to Rail wagons (d)        Loading to containers (e)        Shifting news print reels (f)         Restacking of reels (g)        Manual packing (h)        Manual repacking They paid service tax of Rs 3,38,252/- for the services rendered during the period October 2004 to June 2005. When its customer M/s. Hindustan News Print Ltd. refused to pay tax on activities relating to storage, they fil....

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....jection of the refund claim as well as the demand was that the respective amounts pertained to 'Cargo Handling Services' payable by the assessee as per law. The Commissioner held that the impugned activity was more appropriately classifiable under 'storage and warehousing services.' Though the classification of some of the activities changed, the liability of the assessee found by the original authority was sustainable. Service Tax was imposed under both the taxable entries i.e. 'Cargo Handling' services and 'Storage and Warehousing' services on 16-8-2002. 4. The assessee relies on various case-law to argue that the impugned order which sustained the rejection of refund claim as well as the demand relying on a ground not cited in the show ....