2016 (11) TMI 703

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...., DR for the Respondent ORDER Per Archana Wadhwa The demand of service tax to the extent of Rs. 78,969/- stands confirmed against the appellant for the period October 2002 to March 2003 under the category of cargo handling services. The service provided by the appellant for transporting fly ash in closed trucks after liasoning loading port and unloading of the same at the factory site has....

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....nd G.G. Coal Transport Ltd. vs. CCE, Customs and Service Tax, Bhubneshwar (supra), in respect of similar activity, the Tribunal had taken the view that the same is not taxable as cargo handling service while in the case of CCE, Raipur vs. Gayatri Carriers Pvt. Ltd. (supra) and Gajanand Agarwal vs. CCE, BBSR (supra), the Tribunal in respect of similar activity had taken a contrary view. In view of ....