TaxTMI 
TaxTMI 
2023 (12) TMI 1345
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.... equipments were provided by the client, the Appellant was only proving the Manpower Services by deploying his workers. The Department issued Show Cause Notice on the ground that the Appellants were providing "Cargo Handling Services" and Service Tax was not being discharged by them. After due process, the demands were confirmed. On appeal, the Commissioner (Appeals) dismissed their Appeals. Being aggrieved, the Appellant is before the Tribunal. 2. The Appellant submits that the issue is no more res integra. They rely on the case law of CCE, Bhopal Vs. Jagat Enterprises- 2016 (42) STR 531 (Tri.-Del.) and Deputy Commissioner of Central Excise Vs. Sushil Company-2016 (42) STR 625 (SC). 3. They also submit that the first Show Cause Notic....
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....that the respondent were registered with the department and were paying service tax for the same service under "Manpower Supply Agency" w.e.f. 16-6-2005. The Revenue's case is prior to that date, they should be charged service tax under "Cargo Handling Services". We have examined the impugned order. The following observations in Para 5 of the said order is crucial to the finding of the case: "Maihar Cement is having a completely automatic plant, from the stage of production of cement up to its delivery. Packed Cement bags automatically move on conveyer belt for loading into trucks or wagons. Labourers are required to keep watch on production, packing & delivery of cement and arranging the bags systematically in trucks and wagons. T....
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....mphasis supplied] 9. The Supreme Court in the case of Deputy Commissioner of Central Excise Vs. Sushil Company-2016 (42) STR 625 (SC) has held as under:- 6. The High Court, on the interpretation of the aforesaid Entry, has observed that two conditions for considering any service to be "Cargo Handling Service" need to be satisfied, namely; (1) there must be a cargo i.e. a packed or unpacked commodity accepted by a transporter or carrier for carrying the same from one destination to another. It is only after the commodity becomes a cargo, its loading and unloading at the freight terminal for being transported by any mode becomes a cargo handling service, if it is provided by an independent agency and; (2) the service provider must....
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....e handling of export cargo or passenger baggage or mere transportation of goods. 10. On the reading of the aforesaid contract, coupled with the statement of Mr. Kailash Sharma, an officer of the respondent-Company, the High Court has rightly concluded that the aforesaid services would not fall within the definition of "Cargo Handling Services". [Emphasis supplied] 10. The facts in the present case are identical. Therefore, we do not see any necessity to take a different view. Respectfully following the cited case law, we allow the Appeals on merits. 11. We also observe that the Department has invoked the provisions of extended period in both the Show Cause Notices issued to the Appellant. First of all, in the first S....