2016 (4) TMI 451

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....aichandani, Adv For the Respondent : Shri S.R. Nair, Examiner (AR) ORDER Per M. V. Ravindran This appeal is filed against Order-in-Appeal No. PIII/VM/229/2010 dated 21.09.2010 passed by the Commissioner of Central Excise (Appeals), Pune III. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the classification of service provided by the a....

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...."Storage Warehouse and handling of Agricultural Produce" and handling of agricultural produces are exempted. He also submit that the decision of Tribunal in the case of Karnataka Personal Services vs. CCE - 2011 (21) STR 47 (Tri-Bang) in similar set of situation granted unconditional waiver and in the case of Divya Enterprises vs. CCE - 2010 (19) STR 370 (Tri-Bang) and in the case of Ritesh Enterp....

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....08 with M/s. Relogistics (India) Pvt. Ltd. wherein the description in the said Works Order states as under:- "i. Supply of Unskilled Manpower of Kotkesvasli WH as per terms and conditions stated in the Works Order Per person/per day for Rs. 84 and Price per person per day for 8 hrs. For Rs. 181.38. ii. Additional work after Normal Business Hours Proportionate for additional work hours ie. To....

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....t as the value shown on the bills indicated an amount received by them needs to considered as cum tax value and the Service Tax liability needs to be worked back. For this limited purpose we remand the matter back to the original adjudicating authority to recalculate the tax liability and the interest thereof. 10. As regard the penalties, we are of the considered view that appellant could have ....