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M/s. Kumaravel Packers and Movers v/s CCE, Madurai


Company & Directors' Information:- A S J MOVERS PRIVATE LIMITED [Active] CIN = U74899DL1989PTC034770

Company & Directors' Information:- MOVERS (INDIA) PRIVATE LIMITED [Active] CIN = U29244KA1979PTC003510

Company & Directors' Information:- L C PACKERS PRIVATE LIMITED [Active] CIN = U25202DL2012PTC241798

Company & Directors' Information:- S R MOVERS PVT LTD [Active] CIN = U63031WB1988PTC044863

Company & Directors' Information:- K M D PACKERS PRIVATE LIMITED [Active] CIN = U74950DL2000PTC104742

Company & Directors' Information:- A G MOVERS PRIVATE LIMITED [Strike Off] CIN = U15542CH1999PTC022472

Company & Directors' Information:- PACKERS INDIA PVT LTD [Active] CIN = U99999MH1985PTC038391

Company & Directors' Information:- Q E D PACKERS PRIVATE LIMITED [Active] CIN = U74950DL2001PTC110725

Company & Directors' Information:- S S A S PACKERS PRIVATE LIMITED [Active] CIN = U21029WB2012PTC179508

Company & Directors' Information:- C T A MOVERS PVT LTD [Active] CIN = U51103WB1989PTC047754

Company & Directors' Information:- PACKERS AND MOVERS INDIA PRIVATE LIMITED [Strike Off] CIN = U60231PN2000PTC015145

Company & Directors' Information:- MOVERS-N-PACKERS INDIA PRIVATE LIMITED [Strike Off] CIN = U60231PN2000PTC015146

Company & Directors' Information:- J. S. PACKERS PRIVATE LIMITED [Active] CIN = U36991UP1995PTC018211

Company & Directors' Information:- V J MOVERS PRIVATE LIMITED [Strike Off] CIN = U60231DL2004PTC131550

Company & Directors' Information:- PACKERS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U14102KA1999PTC024636

Company & Directors' Information:- PACKERS PRIVATE LIMITED [Active] CIN = U21010MH1968PTC014058

Company & Directors' Information:- K B S PACKERS PVT LTD [Strike Off] CIN = U99999UP1972PTC003540

Company & Directors' Information:- S A E MOVERS PRIVATE LIMITED [Active] CIN = U72200PN2001PTC016159

Company & Directors' Information:- A & A PACKERS PRIVATE LIMITED [Active] CIN = U63090UP2011PTC047868

Company & Directors' Information:- S H K PACKERS PRIVATE LIMITED [Strike Off] CIN = U21000HP2013PTC000458

Company & Directors' Information:- MOVERS PRIVATE LIMITED [Under Liquidation] CIN = U00349KA1976PTC002985

    S/128 OF 2006

    Decided On, 28 January 2010

    At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai

    By, THE HONOURABLE MS. JYOTI BALASUNDARAM
    By, VICE PRESIDENT

    Shri Joseph Prabhakar, Adv., for the appellant. Shri T. H. Rao, SDR, for the respondent



Judgment Text

Heard both sides on the appeal against the confirmation of demand of service tax on the ground that the assessees were rendering Cargo Handling Service, and imposition of penalty under the provisions of Section 76 & 77 of the Finance Act, 1994. I find that on merits the issue stands against the assessees by the Tribunal?s decision in the case of J.K. Transport Vs. CCE, Raipur - 2006 (2) STR 3 (Tri.-Del.), wherein it has been held that a proprietary firm, cannot be said to be an individual undertaking the activity of loading and unloading of cargo in individual capacity and hence covered under cargo handling services. However, I find merit in the submission of the assessees that the demand for the period from August, 2002 to 31.01.2004, is barred by limitation for the reason that the show cause notice neither invokes the proviso to Section 73(1)(a) nor does it spell out any ingredient of any suppression/misdeclaration with an intention to evade payment of duty so as to make the extended period applicable. Since the period in dispute is from August, 2002 to 12.10.04, while the show cause notice is dated 31.1.2005, I accept the contention of the assessees that the demand for the period up to 31.01.2004 is barred by limitation. The demand for the period from February, 2004 to 12.10.2004 is upheld and required to be requantified, for which purpose the case is remanded to the adjudicating authority. Since, part of the demand is upheld, imp

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osition of penalty under Section 76 and Section 77 are also required to be assessed and I order accordingly. The appeal is thus partly allowed in the above terms.
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