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2014 (1) TMI 1051 - AT - Service TaxCargo Handling Services - Commissioner dropped demand - Held that:- service of shifting, transportation of raw materials, waste materials, and finished products from one place to another, inside the plant itself, does not fall under the taxing category of Cargo Handling Services. The activities undertaken by the appellant are admittedly within the plant itself - Following decision of Modi Construction Co. vs. CCE, Ranchi [2008 (6) TMI 22 - CESTAT, KOLKATA] - Decided in favour of assessee.
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