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2014 (8) TMI 623 - AT - Service TaxCargo handling services - Transport of goods within mining area - Held that:- To call an activity to be cargo handling service there should be an activity of movement of cargo from one place to another place without any internal movement within the mining area. Neither handling service outside the mining area is evident from para 9 of the adjudication order nor destination outside such area has come to record. Therefore, when the factual evidence demonstrates movement of the excavated iron within the mining area from one place to another that operation cannot be called as cargo handling service - Decided in favour of assessee.
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