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2013 (11) TMI 554 - AT - Service TaxDemand of service tax - Cargo Handling Services - Held that:- There are no findings of the lower authorities as to whether loading of the bags of soda ash was done out-side the factory premises or otherwise. The definition of Cargo Handling Service was being interpreted by their Lordships in the case of Modi Construction Company (2011 (4) TMI 598 - JHARKHAND HIGH COURT) wherein the Hon'ble High Court has held that if an activity of packing, loading and unloading is done within the factory premises, the said service would be out of the purview of Cargo Handling Service. Appellant has made out a prima-facie case for the waiver of the confirmed demands - Decided in favour of assessee.
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