SINGH TRANSPORTERS Vs. COMMISSIONER OF CENTRAL EXCISE, RAIPUR

JUDGEMENT

(1.) VIDE his impugned order, the Commissioner has confirmed the Service tax of Rs. 56,36,761/ - against the appellant for the period from 16 -8 -2002 to 30 -5 -2004 on the finding that they have provided services under the category of "cargo handling service" to M/s. Steel Authority of India, Bhilai Steel Plant.

(2.) In addition a penalty of identical amount stands imposed under Section 78 of Finance Act, 1994 alongwith imposition of penalty under Sections 75A, 76 and 77 of Finance Act, 1994. As per facts on records, the appellant entered into a contract with SAIL for breaking of over size dolomite boulders, crushing/screening of ROM dolomite, loading and transportation relating to breaking of dolomite rocks, separation of waste/reject, crushing/screening of rock and loading of dolomite by mechanical means etc.

(3.) AFTER due investigation, show cause notice dated 22 -9 -2004 was issued by the Revenue alleging that the activities rendered by the appellant fall under the category of "cargo handling service" and as such are liable to Service tax. The said show cause notice was contended by the appellant on merits as also on limitation. However, the adjudicating authority, by rejecting the appellant's plea held that the services provided by them are "cargo handling service" and accordingly confirmed the tax alongwith imposition of penalties. The present impugned order passed by the Commissioner stands assailed by the appellant on merits as well as on limitation.