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2011 (9) TMI 481 - AT - Service TaxCargo Handling Service - Transporting coal from wagons to Thermal Power Station by conveyor belt and not by any means of transportation - held that:- In the facts of the case the service rendered by Appellants cannot be considered as "Cargo Handling Services", in view of the decisions in the case of S.B. CONSTRUCTION COMPANY (2006 (8) TMI 28 - RAJASTHAN HIGH COURT) and Modi Construction Co. (2008 (6) TMI 22 - CESTAT, KOLKATA). Therefore, the Appellant succeeds on merits.
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