2006 (8) TMI 624

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..... dicial Member. The appellant is required to pre-deposit service tax amount of ₹ 22,58,219 and equivalent penalty. They supplied labours to M/s. Indian Aluminium Company Ltd. The Revenue has proceeded against the appellant to levy service tax on the ground that this activity falls within the category of cargo handling service . The appellant contended that there was no cargo handling .....

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