JAI RAM YADAV Vs. COMMISSIONER OF C. EX., CHANDIGARH-II
LAWS(CE)-2015-1-173
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on January 21,2015

JAI RAM YADAV Appellant
VERSUS
Commissioner Of C. Ex., Chandigarh -Ii Respondents

JUDGEMENT

P.S.PRUTHI,MEMBER (T) - (1.)The appellant is in appeal against the impugned Order -in -Appeal confirming classification of service rendered by them under the category of "Cargo Handling Service", confirming the demand of Service Tax with interest and imposing penalties under Ss. 75A, 76, 77 and 78 of the Finance Act, 1994. The facts of the case are that the appellant was working as contractor for M/s. Shreyans Industries Ltd. and he engaged 15 -20 persons and provided them as labour to M/s. Shreyans Industries Ltd., who are engaged in the manufacture of papers. The labour so contracted were given the job work of stitching/stacking, shifting of ream, bundles, etc. from the finishing house to excise godown, loading of finished bundle/reels etc. in the truck. The case of the appellant is that they were merely providing contract labour for job work to be undertaken as above. The Revenue was of the view that activity amounted to providing of "Cargo Handling Service" on which Service Tax is payable.
(2.)Heard both sides.
(3.)Learned Counsel for the appellant emphasized that they have provided labour as an individual and do not come under the purview of Cargo Handling Service as they are not cargo handling agency.
;


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.