2019 (4) TMI 1691

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....dent/AR for the Respondent. ORDER Per: P.V. Subba Rao. 1. This appeal is filed against the Order-in-Original No. 01/2009-ST-HYD III-ADJN-COMMNR dated 20.03.2009. 2. None appeared on behalf of the appellant despite notice. 3. Heard the departmental representative and perused the records. 4. The appellant is a registered firm engaged in providing manpower for movement of materials ....

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....ed investigations with ITC, Bhadrachalam and during the course of investigation, the appellant deposited a sum of Rs. 27,35,715/- towards service tax under the cargo handling service. A show cause notice dated 17.4.2008 was issued to the appellant calling upon them to explain: (a) Why the services rendered by them should not be classified as cargo handling services instead of business aux....

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....service tax under cargo handling service, they are entitled to the benefit of refund of service tax already paid by them under business auxiliary service and manpower supply service. (iv) There is no scope for imposition of penalty under Sec.76,77 and 78 because there is no evidence on any of the violations by them. Extended period of demand can also not be invoked for this reason. ....

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....x Court in the case of Sushil and Company [2016 (42) STR 625 (SC)] that for an activity to be charged as cargo handling service, the goods in question must be cargo in the first place and the following conditions have to be satisfied. (a) There must be cargo i.e., packed or unpacked commodity accepted by a transporter or carrier for carrying the same from one destination to another. It is....