JUDGMENT :

Ranjan Gogoi, J.

1. Heard learned counsels for the parties and perused the relevant material.

2. The liability of the appellant to service tax on the basis that the service rendered by the appellant amounts to “cargo handling service” within the meaning of Section 2(23) of the Finance Act, 1994 [as amended by Finance (No.2) Act, 2004] is the core issue that arises for determination in these cases.

3. The appellant seeks to disclaim such liability by contending that the service rendered by it amounts to a “packaging activity” which has made exigible to service tax by amendment to the Finance Act, 1994 and by insertion of Section 65 (76b) and Section 105(zzzf) with effect from 16.06.2005. The appellant has been paying service tax on the aforesaid basis i.e. service rendered by it amounts to a packaging activity and no dispute on this score has been raised by the Revenue.

4. The appellants though granted the facility of centralized registration with effect from 10.10.2004 have been found to be liable to pay service tax on its activity by the Kolkata Bench of the Customs, Excise, Service Tax Appellate Tribunal (for short, 'the Tribunal') for the period prior to 2005, whereas in r