TaxTMI 
TaxTMI 
2008 (3) TMI 93
X X X X Extracts X X X X
X X X X Extracts X X X X
....oth the appeals is one and the same. Therefore we are passing a common order considering the grounds of appeal made by the party as well as the revenue. 2. Shri P. Dinesh learned advocate appeared on behalf of the party. Shri K. Sambi Reddy learned JDR appeared for the revenue. 3. The revenue proceeded against the assessee on the ground that they were rendering cargo handling services to M/s. INDAL and have not complied with the service tax liability. In the proceedings the Original Authority confirmed a demand of Rs. 22,58,219/- with interest, imposed penalties of Rs. 1000/- under Section 77 and 22,58,219/- under Section 78 of the Act. 4. As regards the other impugned order, the Original Authority in a similar fashion in his Order....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s, transporting from place to place. (iii) Transportation charges for truck load of finished product per trip. (iv) Supply of manpower required for plant job. (v) Special Microfined product packing in HDPE bags with liner including weighing, stitching & stacking. (vi) Special Microfined product packing in HDPE bags with liner including weighing, stitching & stacking and directly loading into truck. (vii) Repacking of 40/50 kg Aluminium hydrate into 20/25 kg bags or vice versa including weighing, stitching & stacking in all places. (viii) Supply of driver for transportation. (ix) Loading and/or unloading of 1 MT Alumina or hydrate in Pot Room etc. (x) Packing of Aluminium Hydrate in I Ton Jumbo bags in 9A Hyd shed dir....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... include handling of export cargo or passenger baggage or mere transportation of goods." The party is stating that they do not come within the scope of cargo handling services. The party's activities according to them, is restricted within the factory premises. He is responsible for loading, unloading and packing of material or semi finished goods within the factory premises and even if these activities were held to be covered by the definition of cargo handling services he pleaded that the Board Circular exempts individual from service tax liability. Further it was pleaded that they are not undertaking all the activities mentioned in the definition of cargo handling services. The appellant was handling only internal loading and unlo....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... impugned order. In these circumstances there is absolutely no merit in the impugned Order-in-appeal. Further, there are large number of case laws which hold that supply of labour would not amount to cargo handling. In this connection, the learned advocate has relied on the decision of the Tribunal in the case of J & J Enterprises v. CCE, Raipur - 2006 (3) S.T.R. 655 (Tri.- Del.) 2005 (186) E.L.T. 189 (T) wherein it is clearly held that packing, unpacking and loading of cement by automatic/mechanized process with role of manpower to oversee and guide the activity does not amount to cargo handling services. It was also observed that the noticee who was neither owner nor lessee of machines, their role being limited to supply of manpower, they....