2017 (8) TMI 903

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....elating to shifting and loading of railway sleepers to one M/s. Rural Engineering Pvt. Ltd. The said activity involves shifting of sleepers from water tank to the store yard and later on loading them in trucks. The respondent was paid Rs. 80 per sleeper in rendering the said services. Alleging that the services rendered by the appellant fall under the purview of "cargo handling services", demand notice was issued to them for the period 2004-05 to 2006-07 (upto Jan 2007) on 20.07.2009 for recovery of service tax of Rs. 21,59,034/- with interest and penalty. On adjudication the demand was confirmed with interest and penalty. Aggrieved by the said order, the respondent filed the appeal with the ld. Commissioner (A) who allowed the appeal of th....

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.... of Coal Carriers Vs. CCE 2011 (24) STR 395 (Ori) and the judgment of High Court at Jharkhand in the case of Modi Construction Company Vs. CCE 2011 (23) STR 6 (Jhar.) laid down the principle that loading and shifting of sugar bags within the factory premises would not attract service tax under the cargo handling services. Further, she submits that the judgment of the Larger Bench of this Tribunal in the case of ITW India Ltd. cited by the Revenue is not relevant to the facts of the case as the Tribunal in the said case was not posed with the question whether movement of the goods within the factory premises attracts cargo handling services, or otherwise. Further she submits that the demand is barred by limitation in as much as there has bee....

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....aw Lexicon 2^nd Edition Reprint 2007 'Cargo-the loading of a ship or vessel of whatever it consists; the loading or freight of a ship; the goods merchandise, or whatever is conveyed in a ship or other merchant vessel." Concise Oxford Dictionary 'Cargo-the goods carried commercially on a ship or aircraft or truck.' Webstar's Dictionary 'Cargo-Goods and merchandise taken on abroad, vessel, aircraft etc.' Webstar's New Collegiate Dictionary 'Cargo- goods on merchandise conveyed in ship airplane or vehicle' Cargo- Entire load for ship which carries the load-interpreted by English Court in the case of National Dack Labour Board v. John Blarad & Co. Ltd. [(1971) 2 All ER 779, 789 (HL)....