2014 (1) TMI 1197

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.... for the Appellant. Shri N. Pathak, DR, for the Respondent. ORDER The precise issue in these appeals are whether packing, labelling, loading and unloading of the goods in question shall amount to cargo handling service. Shri Kanth, ld. Counsel explains that oil can only be handled upon packing & labelling which is considered to be principal activity. Such an activity according to Excise Tariff ....

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....ry clear in the mind of ld. Adjudicating authority, we are able to appreciate that cluster of activities carried out by Appellant resulted in composite services being preceding and succeeding. Such observation enables to understand that the preceding activity which gave rise to succeeding activity in the composite activities decides the dominant character of the service. It appears from the issue ....