2019 (4) TMI 30

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....the Appellant Shri. L. Nandakumar, Authorized Representative for the Respondent ORDER PER BENCH : Brief facts are that the appellants are providing services in the nature of 'Cleaning Service' like handling and excavation of iron ore silt from pollution control dams I and II etc., and also providing Cargo Handling Services such as shifting of boulders from the quarry and transporting the s....

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.... of the appellant, Ld. Advocate Ms. D. Naveena appeared and argued the matter. She submitted that there was no written contract between the appellant and the service recipient in this case. The Department has relied upon the statement of the service recipient to allege that the activity falls under Cargo Handling Service. The appellant has, in fact, leased out their excavators to the service recip....

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....igh Court; c. Commissioner of Central Excise and Service Tax, Raipur Vs. M/s. Singh Transporters - 2017 (7) T.M.I. 494 - Supreme Court; d. M/s. Kawaljeet Singh Khanduja Vs. C.C.E. & S.T., Jabalpur - 2018 (11) T.M.I. 571 - CESTAT New Delhi; e. Commissioner of Central Excise, Salem Vs. M/s. Thriveni Earthmovers Pvt. Ltd. - 2017 (10) T.M.I. 288 - CESTAT Chennai. 4. Ld. AR Shri. L. Nandakumar ....

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....They had no written agreement. 7.2 The appellant had not collected any service tax also. The service recipient used the excavators for loading of boulders from the leased out quarry. It is not seen from the statement that the appellants were, in any manner, engaged in the loading or unloading of boulders. The accounts of the service recipient viz., M/s. SRC Projects (P) Ltd. also showed that they....