2013 (11) TMI 398

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....been filed by the appellants against the Order in Original, passed by Commissioner of Central Excise & Customs, Rajkot. The issue involved in these appeals/stay applications is that appellants are providing the Goods Transport Agency Service, Business Auxiliary Service and Cargo Handling Services Management, Maintenance or Repair Services & Supply of Tangible Goods Services etc. to M/s.Tata Chemic....

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....anchi [2008 (12) STR 34], upheld by Jharkhand High Court.    (ii) United Telecom Ltd. vs. CCE [2011(22) STR 571 (Tri.-Bang.)] 2.1. So far as the demand raised on man-power supply and Recruitment Agency Services is concerned, it was argued that appellants have not supplied any man-power to M/s.TCL and there is no contract to that effect for supply man-power. He relied upon the following....

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....noticee, the scope of the work awarded to the notice is similar to the one listed above and is as under:        "To loosen the salt at Salt Spans (Kyars). To make heaps. To keep it for some time to ensure that all the brine gets drained. To load the raw salt into vehicles. To transport it to stack. To adjust the salt at the stack yard and make stack." He also made t....

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....uring of salt and are not rendering any services to M/s.TCL. From the bills raised by the appellants to M/s.TCL it is seen that these bills are for works like lifting of salt, supervision charges, salt loosening, truck loading charges, excavating, loading and transportation etc. In the show cause notice certain figures have been taken from the profit and loss account of the appellants and demands ....