2009 (3) TMI 166

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....ay, Consultant, for the Appellant. Shri A.K. Sharma, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. Shri B.N. Chattopadhyay, learned Consultant appearing on behalf of the Appellants states that the Appellants merely worked as a Cargo Handling Agent for facilitating transshipment of export cargo on behalf of M/s. SAIL in terms of Board's Circula....

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....Sharma, learned Departmental Representative (JDR), who supports the impugned order and states that the nature of activities carried out by the Appellants are clearly in the nature of C & F Services and not in the nature of Cargo Handling Service. He further states that the Appellants were paying Service Tax for storage and warehousing up to September 2004, but thereafter they stopped payment of Se....

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....on of the same to the transshipment storage yard, stacking of the cargo and subsequent delivery of the cargo to the Nepalese importers. The original Authority has also recorded in his order the details of activities undertaken by the Appellants and has come to a conclusion that the nature of activities undertaken by the Appellants would be classifiable under the C & F Agent Services. He has also r....

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....the category of C & F Agent Services rather than Cargo Handling Agent Services which includes only loading, unloading, packing or unpacking of cargo etc. 6. As regards the argument regarding limitation, we find that though a show cause notice was issued for the earlier period on 21-2-2005, the details for the relevant period from April, 2004 onwards, were not available with the Department as argu....