2023 (7) TMI 1632

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....hri Rahul Tangri, Advocate & Ms.Payal Bharwani, Chartered Accountant 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 wherein demand of service tax of Rs.92,38,371/- along with interest has been confirmed and penalties were also imposed. 2. The fact of the case are ....

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....d service tax along with interest and to impose penalty. The matter was adjudicated and demand of service tax was confirmed. Against the said order, the appellant is before us. 4. The Ld.Counsel appeared before us and submits that in their own case this Tribunal vide Final Order No.75163/2022 and 2021 (1) TMI 711 (CESTAT-Kolkata) has decided the issue that the activity undertaken by the appella....

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....t stands clearly held by the Tribunal that service of shifting, transportation or raw materials, waste materials, and 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 Tri....