2018 (8) TMI 242

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....nt for the Appellant: Mr. P.H. Parekh, Sr. Advocate & Mr. Sumit Goel, Advocate Present for the Respondent: Mr. Sanjay Jain, D.R. ORDER PER: V. PADMANABHAN The facts involved in both the appeals are identical and hence these two appeals are decided with this common order. The appellants in these 2 cases are labour contractors engaged by M/s. Larsen & Toubro in its factory, for carrying ....

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....y performed within the factory premises. He submitted that it is squarely well settled that such activities carried out within the factory cannot be brought within the scope of the definition of Cargo Handling Services. In this connection, he relied on several judgments including Commissioner of Central Excise vs. Manoj Kumar and Arvind Kumar which was decided by the Hon'ble High Court of Allahaba....

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....goods, by itself unless it is an organised activity, which is connected with carrying cargo (load) by ship, aeroplane, rail or truck is involved would not fall within the definition of cargo handling service. The definition specifically excludes handling of export cargo or passenger baggage or mere transportation of goods. 14. In the present case the transportation of goods namely the sugar bag....

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....Excise & Anr. vs. Sushil & Company reported in 2016 (13) SCC 223 had an occasion to examine the similar case in which they have observed as follows:- "6. The High Court, on the interpretations of the aforesaid Entry 23, has observed that two conditions for considering any service to be "Cargo Handling Service" need to be satisfied, namely; (1) there must be a cargo i.e. a packed or unpacked ....