2018 (11) TMI 88

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....ue against the Orders-in-Appeal on the ground that the first appellate authority has erred in holding that the respondents herein are not taxable under the category of Cargo Handling Service for the period 1.10.2002 to 30.09.2007. It was the case of the Revenue in the show cause notice and adjudicated by the adjudicating authority that the respondent being a labour contractor undertakes various miscellaneous works in the factory premises of ITC Limited, Bhadrachalam like collecting, unloading and stacking of waste paper & pulp, collection/loading/weighment at company's weighbridge, unloading of sheet pulp from generation point, loading and transportation from picking point, handling of indigenous and imported waste etc., which definitely fa....

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....etition filed by M/s Star Paper Mills Limited and decided on 07.01.2004 for the submission that the activities undertaken by the appellant would fall under cargo handling service. 4. Ld. Counsel submits that the first appellate authority was correct in his findings and submits that the activities undertaken by the respondent attracts different rates on the basis of weight handling or on per head basis; raw materials and semi finished goods cannot be treated as cargo which are made into cargo for the purpose of transportation outside the factory as covered under Cargo handling Service, is a law settled by the following decisions: a) Signode India Ltd. vs. CCE [2017(50) S.T.R. 3 (S.C)] b) SN Uppar & Co. vs. CCE, Belgaum [2008(11) S.T.R. 34....