2017 (11) TMI 538

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....anathan, Advocate, for the Appellant. Shri B. Balamurugan, AC (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - Appellant explains that it was transporter of goods of various concerns under the rate contract basis i.e. either on unit rate of weight or distance expressed in kgs. or kilometres. To support this contention, he placed reliance from pages 15 to 23 of the s....

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....rminal or any other freight terminal, for all modes of transport and cargo handling service incidental to freight, but does not include handling or export cargo or passenger baggage or mere transportation of goods. 2. Thereafter, the law had undergone amendment to define the term "Cargo Handling Service" as under : 65(23) "Cargo Handling Service" means loading, unloading, packing o....

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....rgo. But that was not the activity carried out by the appellant except transporting of the goods in its vehicles from one place to another. Learned adjudicating authority without examining as to the real nature the activities carried out by the appellant, in his finding, simply held that it was a Cargo Handling service provider. 4. Revenue on the other hand, supports the adjudication. 5....