2015 (12) TMI 327

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....Bindal, Advocate For the Respondent : Shri D.V.Nagvenkar, AR ORDER PER: P.S.PRUTHI The appellant is in appeal against the impugned Order-in-Appeal confirming classification of service rendered by them under the category of Cargo Handling Service, confirmed the demand of service tax with interest and imposition of penalty under section 75A, 76, 77 and 78 of the Finance Act, 1994. 2. ....

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....idual and do not come under the purview of Cargo Handing Service as they are not cargo handling agency. 5. Learned AR for the Revenue reiterated the findings of the Commissioner (Appeals). 6. We have considered the rival contentions. The Cargo Handling Service in terms of section 65(23) of the Act is reproduced as under.  "cargo handling service means loading, unloading, packin....

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....relation to cargo handling services." We find that the appellant in this case is a small contractor who hires labour and provides the same to Shreyans and his service may not be equated with activities covered under the definition of Cargo Handling Service. The Commissioner (Appeals) in his order stated that the appellant that have not brought on records to prove conclusively that they are mere....