2018 (1) TMI 1088

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....t for the Respondent: Mr. Sanjay Jain, D.R. ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 20.07.2010 passed by the Commissioner (Appeals), Customs, Central Excise and Service Tax, Indore, upholding the adjudged demand, on the ground that the services provided by the appellant merit classification under the taxable category of cargo handling service, as a....

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....n of time, inasmuch as, for the disputed period 2003-07, the show cause notice was issued on 31.12.2007, which is beyond the normal period of limitation provided under Section 73 of the Finance Act, 1994. 3. On the other hand, the ld. D.R. appearing for the Revenue submits that the contract entered into between the appellant and M/s.KRIBHCO clearly provides the rate for transportation of goods,....

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....ed the findings that over and above the GTA service, the appellant had provided services relating to loading / unloading of wagons, stacking, de-stacking etc. on behalf of M/s.KRIBHCO and for that purpose, had separately charged for such services provided by it. Since the appellant, in this case, has not specifically objected to the findings of the adjudicating authority that it has not provided t....