2011 (10) TMI 228

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.... The challenge in the present appeal is to confirmation of service tax of Rs.1,91,020/- against the appellant on the ground that during the period from 16.8.02 to January, 2006, they have provided cargo handling services to M/s.DCM Sriram Consolidated Ltd., Kota.  In addition penalty of identical amount stands imposed under the provision of section 78 of Finance Act, 1994 alongwith impositi....

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....rvices. The department, by holding that all the services are cargo handling services, has confirmed the demand of duty against the appellants. It is also the contention of the learned Advocate that the labour provided by the appellants is for the connecting hose pipes with tanker wagon, opening of manhole cover and valves, taking dips of each wagon, removing hoses from the pipeline and closing val....

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....gh Court's judgement in the case of S.B. Construction Company vs. Union of India-2006 (4) STR 545 (Raj.) laying down that unloading of coal from Railways wagons to the site of thermal power station with the aid of wagon tippling system to be fed in the boiler bunkers of the unit would not amount to providing of cargo handling services. He has also assailed the impugned order on the point of limita....

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....eads. As such, it would be proper to set aside the impugned order and remand the matter to the original adjudicating authority for consideration of each and every activity separately and to give decision in respect of the same.  However, while deciding the matter, declaration of law by the Tribunal in the case of Renu Singh & Co. vs. CCE & C, Hyderabad cited supra relied upon by the learned A....