2013 (10) TMI 814

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppeal has been filed by the appellant against the OIO No. 92 & 93/ COMMAR/2012 dt. 31.12.2012. The issue involved in this case is whether or not the appellant is required to discharge any service tax on the activities of Salt Harvesting, Salt lifting, salt loosening, salt loading & slat transportation. As per the letter Ref No. PSD/2009-10/81/136 dt. 10/12/2009 o Ms. Tata Chemicals Ltd. the scope ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fter rain wash) and then finally when the salt is transported to the factory of M/s. Tata Chemicals ltd. That appellant was also undertaking the work of packing of cement bags in an automated cement bagging plant of M/s. Tata Chemicals Ltd. Appellant is only required to feed the cement bags at the machine & machine would automatically pack the cement. That appellant was also doing the stamping wor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ltd. can be demanded under Cargo Handling Services in view of the following judgments. (i) Modi Construction Co. Vs. CCE, Ranchi 2008 (12)STR 34 (T). (ii) CCE & C,Bhubaneshwar-II Vs. B.K. Thakkar [2008 (9) STR 542 (Tri-Kolkata) (iii) S.N. Uppar & Co. Vs. CCE, Belgam [2008 (11) STR 34 (Tri. Bang.). (iv) Ashish Technocraft Pvt. Ltd Vs. CCE, Vadodara-II Stay Order No. S/WZB/2011 dt. 08.12.11 It....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....onsidered as a process of manufacture as given in sec. 2(f) before 28/02/1986. This aspect whether the stage of salt supplied to M/s. Tata chemicals Ltd. has reached the Stage of marketability or not is required to be gone into detail. Even if this aspect is decided against the appellant then also it has to be decided whether the movement of salt within the factory attracts services Tax liability ....