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2011 (4) TMI 1150 - AT - Service TaxDemand of Service tax - respondents are providing site formation and clearance, excavation and earth moving and demolition services - Revenue wants to impose a service tax on respondents as provider of cargo handling services – Held that:- in the case of Warner Hindustan Ltd. (1999 - TMI - 45233 - SUPREME COURT OF INDIA), Revenue can not make out a new case at Tribunal stage and it is not permissible for the Tribunal to consider a case laid for the first time in appeal, no merit in the appeal is dismissed
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