CCE Vs. M/S. SURENDER KUMAR

JUDGEMENT

(1.) THIS appeal is file by Revenue against the Order in Appeal No. 175 -CE/MRT -I/2008 dated 26.09.2008. Brief facts of the case are that Rs. 6,81,000/ - was paid by the M/s. Laxmi Sugar Mills to Sh. Surender Kumar (hereinafter referred to as the respondent) during the period 10.09.2004 to 31.05.2007 towards handling charges for loading, unloading and shifting of sugar bags from floor of the mill house to godown and from one godown to another godown. A Show Cause Notice was issued to the respondent demanding service tax on this amount under Cargo Handling Service. Show Cause Notice was confirmed by the original authority confirming the service tax of Rs. 75,357/ - along with interest. Penalties under Section 76,77,78 were also imposed on the respondent. Respondent filed an appeal before Commissioner (Appeal) who vide impugned order set aside the order in original, Revenue has challenged the impugned order in this appeal.

(2.) LD . DR submits that the respondent was providing the Cargo Handling Services as he was engaged in loading, unloading and shifting of sugar bags in truck at the sugar godown of M/s. Laxmi Sugar Mills and Commissioner (Appeal) has not properly appreciated the fact of the case while setting aside the order in original.