2009 (2) TMI 145

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rder No. 101/2009-ST dt. 24.2.2009 certified on 20.3.2009 in Appeal No. ST/568/2007) Shri Bhaskar, DR for Appellant Shri Abhishek Jaju, Adv. for Respondent Per D.N. Panda: Ld. DR submits that the first appellate order should not have made the adjudication order unsustainable. Ld. Appellate authority simply holding that the term "Cargo" has not been defined under the law held that mere transpor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the category of "Cargo handling service". From the various discussions made by the ld. Adjudicating authority under para 4, 5 & 6, we are convinced that the major portion of the work is loading and unloading and which was not made by the appellant under the category of cargo handling service. The Tribunal has already held that mere transportation will not amount to "cargo handling" unless loadin....