TaxTMI 
TaxTMI 
2018 (7) TMI 1923
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....appearing on behalf of the Applicant submits that the applicant company has transferred the business of industrial packaging to Signode India Limited on 'Going Concern Basis' vide Business Transfer Agreement dated 30.11.2013 and prays for necessary changes in the Appeal records. 3. Heard both sides and perused the said agreement dated 30.11.2013. It is seen from the agreement that applicant company has transferred the business of industrial packaging to Signode India Limited on 'Going Concern Basis' vide Business Transfer Agreement dated 30.11.2013. The present name of the Appellant Company is M/s Signode India Limited. In the result, the Miscellaneous Application for change of Cause Title is allowed. With the consent of both sides, we t....
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....TR (SC) has decided the issue in favour of the appellant. The Ld. Advocate further submitted that the above decision of the Hon'ble Supreme Court on identical facts is applicable to the present case as the activities undertaken are similar. 6. The Ld. Authorised Representative for the department reiterates the findings of the Commissioner in the impugned order. He however fairly concedes that the decision of the Hon'ble Supreme Court relied by the appellant covers the issue. 7. Heard both sides and perused the appeal records. 8. On perusal of records we are of the view that the issue in the present case relates to the question as to whether the activity of packing, unitization, strapping etc. undertaken by the appellant is charg....
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....e appellant is on account of the activity undertaken by the appellant in the manufacturing unit of the principal manufacturer, namely, Tata Refractories Limited. It is also not in dispute that such activity is prior to the goods leaving the factory gate and the charges paid to the appellant for rendering the service forms a part of the assessable value of the manufactured goods of the principal manufacturer, namely, Tata Refractories Limited. In such a situation, we will really have to discern what is the distinction between the two expressions "Cargo handling Service" and "Packaging Activity", as defined in the respective provisions of the Act. 8. A careful reading of Section 65(23) of the Act, which defines cargo Handling Service....
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....an services provided by cargo handling agencies which is, in effect what Section 105 (zr) provides for. 12. Clause 3 of the Circular is in the following terms. "3. The services which are liable to tax under this category are the services provided by cargo handling agencies who undertake the activity of packing, unpacking, loading and unloading of goods meant to be transported by any means of transportation namely truck, rail, ship or aircraft. Well known examples of cargo handling service or services provided in relation to cargo handling by the Container Corporation of India, Airport Authority of India, Inland Container Depot, Container Freight Stations. This is only an illustrative list. There are several other fir....