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2019 (3) TMI 1048 - CESTAT AHMEDABADClassification of services - cargo handling services or not - various activities involving Coal unloading, Coal feeding and cleaning job of coal handling plant etc - Held that:- The appellant with the help of man power carrying out various activity - From the said activities, it can be seen that the majority of activities are not classifiable as a cargo handling service. A very small part of the service unloading of coal from truck forever since pre-dominantly all the activities are out of the purview of cargo handling service, i.e. the unloading is incidental to those service. Therefore, the service is not classifiable as cargo handling service. On the identical activity in the case of Pati Ram Sharma [2017 (3) TMI 656 - CESTAT NEW DELHI], the Tribunal held that the unloading portion is incidental to the other activities such as staking of coal, watering, etc. hence the same is not classifiable as cargo handling service. Appeal allowed - decided in favor of appellant.
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