2023 (8) TMI 1698

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....Shri J. Chattopadhyay, Authorized Representative for the Revenue Ms. Payal Bharwani, Chartered Accountant for the Respondent ORDER Per : ASHOK JINDAL : The Revenue is in appeal against the impugned order wherein the Ld.Commissioner(Appeals) dropped the proceedings against the respondent. 2. The facts of the case are that the respondent entered into agreement with Nilachal Ispat Niga....

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....d of service tax against the respondent and also imposed penalty. The said order was challenged before the Ld.Commissioner, who after examining and going into the factual matrix of the case, dropped the proceedings against the respondent. Against the said order, Revenue is before us. 4. Heard the parties. 5. We find that for the earlier period in appellant's own case this Tribunal has observ....

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....d finished products from one place to another, inside the plant itself, does not fall under the taxing category of Cargo Handling Services. The activities undertaken by the appellant are admittedly within the plant itself. As such, we find that the ratio of the law declared by he Tribunal in the above referred matter, which also stands upheld by the Hon'ble Jharkhand High Court, is fully appli....