2025 (6) TMI 1725

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....re getting paid for their services, which the department considered as 'Cargo Handling Service' in the show cause notice. There is not much of a discussion in the impugned order indicating as to why this kind of activity has to be considered as 'Handling of Cargo Services' and not as 'Transportation of Goods Services' which was another service existing during the impugned period. There is not even a discussion as to what is the difference between "cargo" and "goods" specially when the legislature has used two different terms for both. The 'Goods Transportation Agency Service' is in any case classified differently than the 'Cargo Handling Services'. Further, we also find that the definition of 'Cargo Handling Service' reproduced in para 7 of....

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....determine as to why it was not considered as Transportation of Goods Services but Handling of Cargo Services as well as whether exclusion of this cargo handling services will bring the appellants below the threshold limit or not? 4. We have considered rival submissions. We find that firstly the learned Commissioner (Appeals) should have indicated why the transportation which he terms as 'Cargo Handling Services' of Corrugated boxes should not be considered as transportation during the relevant time. We also find that para 7(a).3 noted by him which reproduces the TRU Circular No. 334/1/2008 dated 29.02.2008, is reproduced below to bring out the distinction: - "Para 7(A).3. I find that the appellant had not submitted any type of documentar....

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....ortation is in the nature of 'Cargo Handling Services' and with the prominent nature of the services being 'goods transport' then the same gets excluded from the scope of the 'Cargo Handling Services'. Upon these criteria, we find that even the Board circular lays emphasises on the point that there should be packing of goods involved, inter alia, with other service to make it composite service of 'cargo handling'. We find that even the adjudicating authority has only given finding with activities carried out by the appellant as not the mere transportation of goods but involving series of activities of loading and unloading apart from transportation of the goods. Even the Board circular emphasizes on the point that there should be of packing....