CESTAT, BANGALORE BENCH

Commissioner of Central Excise, Mangalore

v.

Pawan Associates

DR. S. L. PEERAN, JUDICIAL MEMBER

AND T. K. JAYARAMAN, TECHNICAL MEMBER

FINAL ORDER NO. 1256 OF 2007

APPEAL NO.ST/13 OF 2006

NOVEMBER 12, 2007

Section 65 of the Finance Act, 1994 - Cargo handling service - Assessee had supplied labourers to ‘H’ Ltd. - Service tax was demanded from assessee under category of cargo handling service - Commissioner (Appeals) relying on decision of Tribunal in case of J&J Enterprises v. CCE [2005] 2 STT 161 (Delhi-CESTAT) wherein it was held that supplying manpower could not be equated with providing ‘Cargo Handling Services’, set aside demand - Whether there was no infirmity in order of Commissioner (Appeals) - Held, yes [Para 2]