2011 (4) TMI 1175

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....lant. Shri R.K. Chakraborty, SDR, for the Department. [Order per : S.S. Kang, Vice-President]. - Heard both sides. A common issue is involved in these two appeals, therefore, the same are being taken up together. 2. In S. Tax Appeal No. 13/07, the appellants are seeking waiver of predeposit of service tax of Rs. 1,60,67,985.57 and penalties and in S. Tax Appeal No. 13/08, the appe....

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....appellants entered into a contract for steel scrap recovery, processing and dispatch. The gist of contract were reproduced in the show-cause notice which is as under : Sl. No. Work/Change Order No. Job Description 1 3000016241/102 dated 21-12-2004 Steel scrap recovery, processing and despatch 2. 3000013807/102 dated 20-5-2004 Processing, transporting, handpicking HIS ....

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.... scrap. Therefore, the demand treating the activity undertaken by the appellants as cargo handling services, is not sustainable. 6. Revenue reiterated the findings of the adjudicating authority to submit that the main activity under this contract is in respect of cargo handling services. 7. In view of the definition of cargo handling services as noted above and the terms of the con....