2016 (10) TMI 681

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....Shri Govind Dixit, DR for the Applicants Ms. Surabhi Sinha, Advocate for the Respondent ORDER Per Archana Wadhwa: Being aggrieved with the order passed by the Commissioner (A) vide which he has allowed the assessee's appeal, revenue has filed the present appeal. 2. We have heard Shri Govind Dixit, Ld. DR appearing for the Revenue and Ms. Surabhi Sinha, Ld. Advocate for the Respo....

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.... with education cess of Rs. 41,465/-. The notice also proposed confirmation of interest and imposition of penalty. The said show cause notice culminated into an order passed by the Additional Commissioner confirming demand as also imposing penalties. 5. On appeal against the above order Commissioner (A) took into consideration the precedent decision of the Tribunal and observed that contract fo....

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....ount the board's clarification also issued vide F. No. 8-11/1/2002-TRU dated 01.08.2002 clarifying that if someone hires labour / labourers for loading and unloading of goods in their individual capacity, such activities will not come under the purview of service tax as a cargo handling services. 7. We also note that the identical issue have been the subject matter of the Tribunal's dec....

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....rtation. Hence their activity is not the Cargo Handling Service as together with packing the transportation activity was not undertaken." 8. Revenue has not given us any justifiable reasons to take a view different than the one adopted by the Tribunal in the above referred precedent decision or the one taken by the Commissioner (A). 9. As such we are of the view that the issue on merits is c....