2018 (3) TMI 1059

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.... for respondent Per: CJ Mathew Appellant, M/s. Elephants Lashing, is in appeal against order-in-appeal no. OIA US/173/RGD/2013 dated 27th June 2013 which has confirmed tax liability of Rs. 7,21,116/-, along with interest thereon, and imposed penalty under section 76 and 78 of Finance Act, 1994 on the finding that they have rendered 'business auxiliary services' to M/s Jawaharlal Nehru Port T....

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....vities of the appellants. Admittedly, the appellants carried out a whole range of activities loading, unloading of raw materials and up to loading de oiled cake for despatch. In between they have attended to various take of type of work in the clients manufacturing premises. It is necessary to identify such activities for a tax liability under BAS. Admittedly, neither show cause notice nor the low....

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....he cargo and vessel would be compromised. Hence, according to him, the lower authorities are correct in holding the activity to be taxable and in classifying the service as 'business auxiliary service.' 4. The decision of the Tribunal in re Golden Handling Works is categorical in requiring the assessing authority to determine the specific characteristic of the service which is a necessary pre-r....