2019 (7) TMI 1704

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.... Member (T) Shri A. Roy, Authorised Representative, for the Appellant. Shri A.K. Das, Consultant, for the Respondent. ORDER [Order per : P.K. Choudhary, Member (J)]. - The instant appeal has been preferred by the Revenue against Order-in-Original dated 20-2-2009 passed by the Ld. Commissioner, Service Tax, Kolkata, whereby the Ld. Commissioner has dropped the service tax demand propose....

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....RU, dated 1-8-2002 observed that the services rendered by assessee could not be classified as Cargo Handling Services. He examined in detail, as noted in Page No. 8 of the adjudication order, the various activities undertaken by the assessee during the period in dispute such as hiring of tippers, excavation and earth work, cleaning and scrubbing, supplying and filling up with sand, filling up the ....

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....es inasmuch as the said services have been appropriately brought within the purview of taxation on a subsequent date. He submitted that it is a settled legal position of law that when new service is introduced, it was not part of any earlier pre-existing services as rightly observed by the Commissioner. He prayed that the appeal of the Revenue be dismissed being without any merit. 5. Heard....