2007 (11) TMI 245

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al Member.]-1.  Revenue is aggrieved with Order-in-Appeal No. 224/2005-CE, dated 21-10-2005 setting aside the Order-in-Original No. 15/2005, dated 9-5-2005 by which the respondent's activity of supplying labourers to Hindustan Lever Limited (HLL) was considered to be coming within the ambit of 'Cargo Handling Services' for levy of service tax. The respondent produced evidence to show that the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... he held the activity not covered under the activity of 'Cargo Handling Services'. He also relied on the ruling of the Tribunal rendered in the case of J&J Enterprises v. CCE [2005] 2 STT 161 (Delhi - CESTAT) wherein it was held that supplying manpower cannot be equated with providing 'Cargo Handling Services'. Revenue is aggrieved with this order. 2. We have heard both sides and have gone thro....