2026 (2) TMI 1016

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....providing shifting of various materials from one place to another within the factory premises of Tata Steel Ltd, Jamshedpur at its Jamshedpur Steel Works under specific work orders/agreements. 2.1. The jobs under the respective work orders involved transportation of materials, loading and unloading thereof while shifting of the various materials within the said Steel Works and other incidental work related thereto. These materials are mostly Ores and Lime Stones, Hard Coke, Iron Ore Fines, Coke Breeze, Coal, etc. The transportations within the factory were/are effected mostly through dumpers with tipper body so as to unload the materials mechanically. 2.2. The work orders issued by Tata Steel distinctly specified two services, first, ....

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....ces, although the essential character of the services provided under the said work orders was allegedly cargo handling and transportation was mere incidental to such services and therefore service tax was allegedly payable on the entire amount received as cargo handling services, which was not done by the appellant resulting in short payment of service tax of Rs.1,28,82,058/-, which amount the appellant was called upon to show cause should not be demanded and recovered from it under the Proviso to Section 73(1) of the Act, along with interest and as to why penalties should not be imposed upon the appellant under Sections 77 and 78 of the Act. 2.6. Upon the appellant replying to the said show cause notice and personal hearing thereafter b....

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....-CESTAT-Kolkata, wherein this Tribunal has observed as under : "6. Considering that in appellant's own case for the earlier period this matter came up before this Tribunal and this Tribunal has observed as under:- "6. We find that the issue already stands decided in favour of the Appellant with regard to the demand raised on shifting, transportation, loading and unloading from one place to another inside the steel plant of the client itself, the Tribunal in their own case as reported in 2014 (1) TMI 1051- CESTAT-New Delhi has observed that :- "7. In any case, we have seen the decision of the Tribunal as upheld by Hon'ble High Court in the case of Modi Construction Co. vs. CCE, Ranchi (supra), it stands clearly hel....