2018 (2) TMI 141

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....ppellant : Shri Amresh Jain, Authorized Representative (DR) For The Respondent : Shri Manish Gaur, Advocate ORDER Per. S.K. Mohanty :- Revenue is in appeal against the impugned order dated 10/02/2011 passed by Commissioner (Appeals), Customs & Central Excise, Bhopal. 2. Brief facts of the case are that the respondent herein is engaged in the activity of stencilling, packing, cable b....

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....to hold that the manufacturing activity will not be subjected to levy of service tax. 3. Heard both sides and perused the case records. 4. We find that the learned Commissioner (Appeals) has upheld the original order holding that the activity of loading, unloading, packing and unpacking etc. done by the respondent were within the factory premises and since those goods were not meant for load....

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....lso gone through the photographs produced by the Respondent which clearly show that actual loading of drums in the lorries are carried out with the help of crane. Thus the activity of packing and handling of cable drum performed by the Respondent cannot said as having related to cargo handling to be performed by them". 5. In view of the fact that the learned Commissioner (Appeals) upon perusal ....