Loading / unloading within factory premises of client is not cargo handling service

CESTAT, AHMEDABAD BENCH Commissioner of Central Excise, Rajkot Versus Abbas J. Chavda Order No. A/1632/WZB/AHD./2012 Appeal No. ST/423/2012 October 5, 2012  ORDER 1. This appeal is directed against the Order in Appeal  No. 319/2012/COMMR(A)/RBT/RAJ DATED 06/06/2012. 2. The issue in brief is that during the course of audit of one of the service providers for the period from October, 2004 to March, 2009, the Revenue authorities found that the Respondent herein was rendering taxable services related to loading, unloading and stevedoring to M/s. J. M. Baxi & Co, under the ca...