2015 (11) TMI 970

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.... For the Respondent : Shri Ranjan Khanna, DR   ORDER Per: B. Ravichandran: This appeal by Revenue is against Order-in-appeal dated 11.05.2009 of Commissioner (Appeals), Bhopal. The respondent are engaged in providing services of loading/ unloading of cement into wagon and trucks for M/s Maihar Cement and they are paying service tax under the category of manpower recruitment ser....

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....g Services" during the impugned period. Though the cement plant for which the respondent is providing services is fully automated for provide stacking and arranging the cement bags, the manual labour supplied by the respondent is required. The condition in the contract that no hook shall be used in handling the bag is indicative that the loading, unloading works involves manual labour. Further, he....

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....is based on Cement Wage Board circular which is mandatorily to be followed. The respondent also relied on the Tribunal decision in the case of J. J. Enterprises vs. CCE, Raipur- 2006 (3) STR 655 (Tri.) and K. K. Appachan vs., CCE  2007 (7) STR 230 (Tri.). These decisions were relied upon by the Commissioner (Appeals) As such the respondent pleaded that the appeal by the Revenue is without mer....

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.... automatically move on conveyer belt for loading into trucks or wagons. Labourers are required to keep watch on production, packing & delivery of cement and arranging the bags systematically in trucks and wagons. They are not required to carry or load the cement manually in truck/ wagons. The bags are simply pushed for storage. These type of activities are not covered under the activity of Cargo H....