2017 (3) TMI 1455

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....Respondnet : Sh. B.L. Narsimban, Adv. ORDER The present appeal is filed by the Department against the impugned order-in-appeal no. 08-ST/RPR-II/2012 dated 30.03.2012 passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals-II), Raipur. The period in dispute is 07th September, 2009 to 30th September, 2009. 2. The brief facts of the case are that, during the period under....

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....ondents were in the nature of processing of the goods which became taxable w.e.f. 16.06.2015 and that handling of goods within the factory premises is not in the nature of "Cargo Handing Service". Being aggrieved, the Department has filed the present appeal. 3. With this background, we have heard Shri Sanjay Jain, learned DR for the Department and Shri B.L. Narsimhan, learned counsel for the as....

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....f goods, inasmuch as the term "manufacture" would include production though every production may not include the manufacturing activity. Inasmuch as the Commissioner in his order dated 21-9-2006 has held that the said activity does not amount to manufacture and such order stands accepted by the Revenue, it has to be held that there was no production of goods. As such we agree with the ld. Advocate....

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....on specifically excludes handling of export cargo or passenger baggage or mere transportation of goods. 15. In the present case the transportation of goods namely the sugar bags is within the factory. The respondent firm was engaged for loading, unloading, packing, unpacking, stacking, re-stacking and shifting of bags from floor of mills, from godowns and from one godown to another. The firm wi....