ITW INDIA LIMITED Vs. COMMISSIONER OF CENTRAL

JUDGEMENT

(1.) ALL the three stay applications are taken up together for disposal as the issue is common. The appellants are required to deposit the following amounts:

(2.) THE issue is that the appellants are carrying on the activity of packing of goods. They were paying Service Tax under the category of 'Packaging Activity' services from 16.06.2005. The Revenue proceeded to recover Service Tax for the previous period under the category of 'Cargo Handling Services'. On this very issue, the assessee contested the matter before the Kolkata Bench and the Kolkata Bench has decided the issue against the assessee in Order No. A -1570 to 1572/Kol/07 as reported in 2007 (8) STR 419 (Tri. -Kolkata). The findings recorded by the Kolkata bench, in paras 4 to 5.7 are noted herein below. 4. Heard the learned SDR, who supports the impugned order and states that the law as it existed at the material time has to be interpreted without taking into account the scope and coverage of the new service included in the Finance Act w.e.f. 16 -6 -2005. He draws our attention to the provision in the Finance Act which provides for determining the rate of tax in case any particular service falls under two different categories. According to the learned SDR, the appellants were engaged in 'cargo handling service' and hence they are required to pay the demanded amount. 5. After considering the submissions made from both the sides we find that according to the definition in Section 65(21) of the Finance Act, 1994 the 'cargo handling service' means -

(3.) THE learned Counsel strenuously argued the matter and contended that the extracted order does not deal with the submissions raised by them pertaining to the coverage of the activities under Packaging services. He submits that they have filed a RoM application, which is pending. He submits that as they have already deposited the other amounts, waiver may be granted.