BALAJI CONTRACTORS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) AFTER hearing both the sides, we find that the appellant was engaged in providing services to their client under the category of Manpower Recruitment Agency and Business Auxiliary Services. They were duly registered with the department for the said purposes and were discharging duty liability accordingly. However, subsequently they were issued six show cause notices raising demand of duty to the tune of Rs. 1.17 crores on the allegation that the services provided by them fall under the category of Cargo Handling Services. As such, by enhancing the assessable value of the services provided by them, the demand of duty was raised against them and confirmed by the original Adjudicating Authority. On an appeal against the same, Commissioner (Appeals) held in favour of the assessee by observing that the activities undertaken by them cannot be held to be falling under the category of Cargo Handling. However, he confirmed the demand of duty of Rs. 25,88,925/ - on the ground that by removing the rejects from the pit mouth to the garbage area, the appellant has indulged in providing GTA services. Accordingly, he confirmed the demand.