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2008 (3) TMI 68 - AT - Service TaxContract for activities like mining, loading, transporting and unloading of limestone from the mines – According to Revenue, the definition of the term cargo handling includes the activities of loading, unloading, packing etc. of cargo, hence impugned activity is taxable –Comm. (A) was justified in holding that the loading is incidental to mining and transportation – respondent cannot be considered as an agent in the context of rendering cargo handling service – appeal is rejected
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