2017 (2) TMI 1175

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....ri Amresh Jain, Authorized Representative (DR), for the Respondent. Per. B. Ravichandran :- The appeal is against order dated 08/09/2010 of Commissioner (Appeals), Bhopal. The appellants were engaged in providing service to cattle feed factory under agreement. In terms of the agreement they were to provide various services like loading, unloading of gunni bags containing raw materials received ....

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.... work is mainly carried out by the labourers inside the factory premises with reference to shifting of bags etc. He relied on the decision of Hon'ble Allahabad High Court in CCE vs. Manoj Kumar reported in 2015 (40) S.T.R. 35 (All.) and the decision of Hon'ble Supreme Court in Deputy Commissioner of Central Excise vs. Sushil & Company reported in 2016 (42) S.T.R. 625 (S.C.). 3. The learne....

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.... nature of work and the rate to be paid for such work. The nature of work indicates that the cargo is to be unloaded from the truck or loaded into the truck for inward or outward movement apart from bags to be handled for internal movement, stacking and storage. We find such nature of work is covered by the tax entry cargo handling service as held by the lower authorities. With reference to case l....