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2013 (10) TMI 1440 - AT - Service TaxCargo Handling Service - appellant contest that activity of packing, unpacking, loading and handling goods within the factory premises will not be covered by the entry for ‘Cargo Handling Services’ because at that stage where such activity was being done they were just handling goods and not “cargo” - extended period of limitation - penalty - difference of opinion - majority order. Held that: - reference is returned to the original Bench directing the Registry to place the same before that Bench for majority order.
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