2014 (1) TMI 1000

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....pondent: Shri Jatin Singhal, Advocate JUDGEMENT Per Sahab Singh : This appeal is file by Revenue against the Order in Appeal No. 175-CE/MRT-I/2008 dated 26.09.2008 2. Brief facts of the case are that Rs. 6,81,000/- was paid by the M/s Laxmi Sugar Mills to Sh. Surender Kumar (hereinafter referred to as the respondent) during the period 10.09.2004 to 31.05.2007 towards handling charges f....

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....gar Mills and Commissioner (Appeal) has not properly appreciated the fact of the case while setting aside the order in original. We find as per Section 65 (23) of Financial Act, 1994, as amended 'Cargo Handling Service' means: loading, unloading, packing or unpacking of cargo and includes cargo handling services provided for freight in special containers or for non-containerized freight, ser....