2018 (12) TMI 952

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.... that for the above work, the assessee is paid pay-loader hire charges by M/s. CCCL; that such payment includes fuel cost, operator wages, maintenance cost, etc.; that the work should be carried out as per directions of M/s. CCCL with the help of the assessee's mining materials within a specified time, etc. It is an admitted fact by both the Revenue-appellant and the assessee-respondent that for such loading of coal and slag, the same is put into tippers for transportation of the same within the factory premises of M/s. CCCL. 2.1 A Show Cause Notice dated 15.03.2010 was issued proposing to classify the above services of the assessee under the category of 'Cargo Handling Services' under Section 65 (23) of the Finance Act, 1994. Not satisfie....

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....materials placed on record and also gone through the various decisions referred to during the course of arguments. 5. The dispute relates to the period from 01.04.2005 to 30.04.2008. 6.1 The definition of 'Cargo Handling Service' as per Section 65 (23) ibid. reads as under : [(23) "cargo handling service" means loading, unloading, packing or unpacking of cargo and includes, - (a) cargo handling services provided for freight in special containers or for non-containerised freight, services provided by a container freight terminal or any other freight terminal, for all modes of transport, and cargo handling service incidental to freight; and (b) service of packing together with transportation of cargo or goods, with or without one or mo....