2005 (3) TMI 574

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....dering the said cargo handling services. Present appeal describes the service rendered as under : - "The appellants provide labour for managing various points in the mechanised process of packing and loading of cement bags. Lafarge India has installed machines for packing of cement in HDPE bags and for automatically loading of these bags into trucks and wagons through a conveyer system. The labourers provided by the appellants simply stand at different places in the mechanised packing process. One person feeds cement bags onto the machine which captures these bags and pours cement into bags and the bags get sealed automatically. After this, the bags fall onto the conveyer system which takes these bags to the exit point that goes right in....

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....nasmuch as it is stated in the contracts that packing and loading is through wagon and truck loading machines and that the appellant is "providing support for packing and loading" and that "the rate PMT as stipulated is based on payment of workers as per Cement Wage Board rate effect from 1-4-2003" [Order No. PL/ACP/PU/PP/WO/265/03/11210 dated 21-8-2003]. 4. According to the learned Counsel, the appellant's activity does not take in the essential ingredients of cargo handling like loading, unloading, packing or unpacking. Instead, its labourers, are only rendering supervision/assis-tance in the mechanised operations and in these facts and circumstances, the appellant does not fulfil the criterion of being a cargo handling service re....

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....mpugned order has gone in detail into the coverage of the service tax and as to how the appellant's role satisfies the definition to cargo handling service under the statute. He has pointed out that the contract provides for loading and unloading services. He particularly emphasised that the definition of cargo handling service specifically mentioned loading and unloading. 7. The definition of cargo handling services under the statute may be read :- "Cargo handling service" means loading, unloading, packing or unpacking of cargo and includes cargo handling services provided for freight in special containers or for non-containerised freight, services provided by a container freight terminal, for all modes of transport and cargo ha....