2007 (10) TMI 147

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....apathy, Member (T)]. - Heard both sides at length. 2. The respondents entered into contracts dated 4-6-03 and 15-9-03 with M/s. S.A.I.L. for excavation, transporation and feeding of iron ores to the hilltop crusher plant for further processing of iron ore. The Original Authority has confirmed the duty-demand against the respondents holding the activities undertaken by the respondents to be fall....

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....d hence the term, 'cargo handling services' would encompass all kinds of services related to handling of goods/articles for transportation including services like loading, unloading, packing and unpacking. He also argues that since the activities undertaken by the appellants involve loading and unloading of cargo, the same is required to be taxed under the category of 'cargo handling s....

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....sport it to the crusher plant for crushing. He also refers to the provisions of Section 65A(2) of the Finance Act, 1994 and states that the said Section forbids vivisection of a composite contract and envisages that a composite contract shall be classified under any one category on the basis of its essential character. He also argues that the essential character of the composite services provided ....

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....the respondents cannot give the entire contracted activities the character of cargo handling services. Further, as noted by us in our earlier Order in the case of M/s. ITW India Ltd. v. C.C.Ex. & Cus., Bhubaneswar - 2007 (8) S.T.R. 490, 'cargo handling service' means - (i) Loading, unloading, packing or unpacking of cargo, and includes - (ii) Cargo handling services provided for frei....