2009 (2) TMI 734

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....DER This is an application filed by the Revenue for stay of operation of the impugned order-in-appeal No. 167-C.E./MRT-I/08, dt. 26-9-08 passed by the Commissioner (Appeals), Meerut by which the Commissioner (Appeals) has set aside order-in-original dt. 28-9-07 passed by the Asstt. Commissioner of Central Excise, Dehradun confirming service tax demand of Rs. 9,568/- alongwith interest against t....

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....is not taxable, that the Tribunal in the case of J.K. Transport v. CCE, Raipur-II reported in 2006 (2) S.T.R. 3 has held that cargo handling service provided by a proprietary concern would attract the service tax and that the service provider in this case is a firm - a proprietary concern which cannot be said to be an individual undertaking the activity of loading and unloading of cargo in individ....