TaxTMI 
TaxTMI 
2014 (1) TMI 1051
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....hem, which according to the Revenue are Cargo Handling Services and the assessee is required to discharge service tax on the same. 2. It is seen that vide an earlier order dated 14th February, 2008, the Adjudicating Authority confirmed the demand of Rs. 72,51,113/-. However, the second show cause notice issued for the subsequent period for recovery of service tax to the tune of Rs. 7.21 crores approximately stands dropped by the Commissioner by relying upon the Tribunal judgment in the case of Modi Construction Co. vs. CCE, Ranchi reported in 2008 (13) S.T.R. 34 (Tri. - Kolkata). Revenue is in appeal against the said order. 3. We first take up the Revenue's appeal in as much as the fate of the assessee's appeal is dependent upon the outco....
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....said activities involve the work of processing. Activities undertaken by the Noticee under Sl. No. 1 (a), 1 (b) of Schedule 1 has been elaborated in Annexure-1 of the agreement. Para 1.1.1 of the Annexure-1 says that Noticee shall process for recovery of metallics and scrap from all the currently produced slag from BSPs steel making shop, foundry shops and slag yard, as well as from all other metal containing debris and general refuse. Further para 1.2.1 says that scrap recovered by the Noticee should be reasonably free from adhering slags and should contain approximately 80% Fe. In case Fe content in such scrap is found to be less than 75% then Noticee would not be entitled to any consideration. B.6 Similarly, Activities undertaken by th....
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....ollowing way :- 1) On each day the various grades of scrap after recovery and processing i.e. Steel Scrap, Ingot, LD slag, and Coke Breeze etc. are dispatched and routed through the Weigh Bridge maintained by BSP wherever applicable. 2) After weighment, the weigh bridge of BSP gives the weighment of each Tipper/dumper/Wagon that carried scrap/slag in each weighment report. One copy of the weighment report is retained by the Weighbridge of BSP 3) On the basis of weighment report of loading of the scrap in wagon or dumper as applicable, a challan called Shipment notice (SN) is prepared which is signed jointly by the representative of FSNL & Representativ....
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....the above conflict is correct. CESTAT I the case of N.C. Paul & Co. vs. CCE, Bolpur reported in 2010 (20) S.T.R. 361 (Tri. -Kolkata) held that 'Cargo Handling Service' - Appellant contending that Goods Transport Agency service provided within mining area and loading and unloading incidental - Revenue treating loading and unloading of coal as covered under Cargo Handling service -Appellant having strong case in their favour -Demand of Service tax of more than Rs. 2.75 crore - Amount of more than Rs. 1.29 crore already deposited sufficient towards pre-deposit - Pre-deposit of balance amounts waived and recovery of such amounts stayed. The ratio of the decisions of the CESTAT in the case of Daelim Industrial Co. vs. CCE, Vadodara reported in 2....
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....ra), it stands clearly held by the Tribunal that service of shifting, transportation of raw materials, waste materials, and finished products from one place to another, inside the plant itself, does not fall under the taxing category of Cargo Handling Services. The activities undertaken by the appellant are admittedly within the plant itself. As such, we find that the ratio of the law declared by the Tribunal in the above referred matter, which also stands upheld by the Hon'ble Jharkhand High Court, is fully applicable to the facts of this case. 8. Apart from that, we find that an identical issue was the subject matter of other Tribunal decisions reported as :- (1) Sainik Minning & Allied Services Ltd. vs. CCE & ST, BBSR reported in 2008 ....