2023 (9) TMI 1745

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.... N.K. Chowdhury, Advocate for the Appellant (s) Shri J. Chattopadhyay, Authorized Representative for the Revenue ORDER Per : ASHOK JINDAL : The appellant is in appeal against the impugned order. The issue in this case is that whether the appellant is liable to pay service tax under the 'Cargo Handling Services' or not? 2. The facts of the case are that the appellant was undertaking ....

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.... order, the appellant is before us. 3. The Ld.Counsel appearing on behalf of the appellant submits that the main activity of the appellant is transportation of iron ore from Tatanagar Goods Shed to the factory of M/s. Tyo Rolls Ltd., therefore, it cannot be said that the appellant is engaged in the activity of 'Cargo Handling Services'. In support of his argument, he relied on the decision of t....

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....ds as no charges for loading, unloading are separately paid to the appellant. In that circumstances, relying on the decision of the Tribunal in the case of Pradeep (supra), we hold that the main activity of the appellant is transportation of goods, wherein this Tribunal observed as under:- "6. ................................ With regards to demand for Cargo Handling Service we f....