TaxTMI 
TaxTMI 
2015 (8) TMI 1283
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....nt. Shri Govind Dixit, DR, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Appeal has been filed against Order-in-Revision dated 1-2-2008 in terms of which Service Tax demand of Rs. 10,77,469/- along with interest and penalties was confirmed under the category of "Cargo Handling Service". 2. The appellant has contended that it only provided manpower to do certain assigne....
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....pellant and that it clearly falls within the scope of cargo handling service [Section 65(23) of the Finance Act, 1994], ld. Departmental Representative submits copy of CESTAT judgment in the case of J.K. Transport v. CCE, Raipur-II [2006 (2) S.T.R. 3 (Tri.-Del.)] and relied upon it to support the proposition that the proprietary firm is subject to Service Tax and is different from service being re....
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....nbsp; The services rendered by the Contractor shall include all work assignments relating to packing of cement into bags & loading of these packed bags into wagons and trucks as well as stacking of packed bags on platform/godown whenever required and other miscellaneous work at packing plant area. Details of such work are as under : (i) Operating of packing plant pa....
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....ement bags. (vi) Opening wagon doors, cleaning and closing doors after cement loading, providing the water proofing compound and pushing of wagons as required place as when required." It is evident that the service rendered by the appellant included works relating to packing cement into bags and loading of the packed bags into wagons and trucks as well as stacking of packed ba....