TaxTMI 
TaxTMI 
2007 (3) TMI 63
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed by three rulings of the Tribunal rendered on this very issue involved in the appeal. 2. The appellants were providing labourers for assisting in Cement loading which was fully mechanized to their principal clients viz. M/s. Orient Cement. The Department has considered the supply of labourer to come under the category of "Cargo Handling Services". The appellants have subsequently registered und....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... has already been settled in the decision of the Tribunal relied on the appellants. The Commissioner (Appeals) has not accepted the contention of the appellants on the ground that as per the contract, amounts are paid to the appellants on the basis of the number of cement bags loaded and not on the basis of the man power supply. After going through the decision cited by the learned Advocate, I fin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....at the labourers sup plied by the appellants, only rendered certain assistance in the entire activity of packing, loading and unloading of the cement bags,. Their role is only ancillary. The ratio of the Tribunal's decision is clearly applicable to the present case. The Tribunal has held the following : "…The facts and circumstances make it clear that the appellant is not rendering cargo handl....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of the cargo. Since the facts in both the cases were identical, ratio of the above decision is- clearly applicable to the present case. I also take into account the fact that the department has al ready brought the appellants within the ambit of service tax under the category of ' recruitment agency". In the result, the impugned order has no merit. The appellant is not liable to pay service tax u....