SINGH BROTHERS Vs. COMMISSIONER, CUSTOMS AND CENTRAL EXCISE

JUDGEMENT

(1.) THIS appeal is against the order of the Commissioner No. 04/Commr/ST/IND/2007 dated 27.04.2007.

(2.) HEARD both sides. Relevant facts, in brief, are as follows:

(3.) LEARNED D.R. reiterates the findings of the Commissioner. He drew our attention to the provisions of contract and submitted that the activities undertaken by the appellants come under cargo handling services. The decision in the case of S.B. Construction Co. relates to a situation where there is only mechanical handling of the cargo and hence not applicable to the facts of the present case. Learned D.R. relied on the decision of the Tribunal in the case of Gajanand Agarwal and Ors. v. Commissioner of Central Excise & Customs, BBSR reported in, 2008 TIOL 2076 CESTAT -KOL wherein in similar situation relating to loading of coal, the activities have been considered as cargo handling services.