2017 (9) TMI 279

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.... Respondent : Sh. S. Mukhopadhyay, DR ORDER Per V. Padmanabhan The present appeal is filed by the Appellants against the Order-in-Appeal No. 04/ST/BBSR-II/2013 dated 18.01.2013 passed by the Commissioner of Customs & Central Excise (Appeals), Bhubaneswar. The period in dispute is 16.08.2002 to 31.10.2004. 2. The brief facts of the case are that, during the period under consideration, t....

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....ed DR for the Revenue. 4. The learned counsel for the Appellants submits that this is the second round of litigation before the Tribunal. In the original order-in-appeal, the Tribunal vide order dated 03.08.2007 directed the original authority to re-adjudicate the matter after considering the nature of service. He further submits that out of the total demand confirmed against the Appellants, pa....

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....he learned counsel for the Appellants has submitted a certificate from the Chartered Accountant certifying the breakup of value of Service Tax into the various activities carried by the Appellants. Since the break up was not available with the adjudicating authority, we find it appropriate to set aside the impugned order and remand the matter to the original adjudicating authority for re-quantific....

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....e of levy under Section 65(23). Thus, it could be said that loading, unloading, packing or unpacking of cargo and handling of cargo for freight in special container or non-containerized freight and service provided by container freight terminal or any other freight terminal for all modes of transport are subject matter of taxation under the class cargo handling service . That apart, any activity i....