ACE CONSTRUCTION Vs. CCE

JUDGEMENT

(1.) THE applicant filed this application for waiver of pre -deposit of tax and penalty. The applicant is a Registered Cooperative Society entered into an agreement with M/s. Rajasthan State Mines Minerals Ltd. (RSMML) and provided services of transportation, loading and unloading of limestone gitties into trucks from Sanu limestone mines to Jaisalmer Railway Station and then, unloading of the same at Railway Plots, stacking of transported material and then again loading of these gitties into BG Railway wagons to M/s. Rajasthan State Mines and Minerals Ltd., Jodhpur, a Government of Rajasthan Undertaking. The applicant obtained registration for providing services under the Goods Transport Operators. The demand of tax was raised under the Cargo Handling Service for the period from 16.08.2002 to 30.09.2004.

(2.) HEARD both the sides and perused the records.

(3.) LD . DR reiterates the findings of the Commissioner. He submits that it is evident from the Agreement that they were rendering the loading and unloading services including transportation of goods and, therefore, it is clearly under the definition of the Cargo Handling Services. He also relied upon the Board's Circular F. No. B11/1/2002 -TRU dated 1.8.2002. He also relied upon the decision of the said order of the Tribunal in the case of Wardha Coal Transports Pvt. Ltd. v. CCE, Nagpur reported in, 2008 TIOL 2074 CESTAT -MUM.