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2008 (10) TMI 168 - CESTAT MUMBAIApplicant had made a composite agreement but at the same time billing separately for transportation and loading and unloading. We find that CBEC circular dated 1-8-2002 and 12-11-2007 clarifies that an activity of loading and unloading, even within the coal mining area, would be covered under the services of “cargo handling service”. The implication of the agreement between the appellant and coal fields needs to be gone into detail, which can be done only at the time of final hearing - prima facie not a case for complete waiver – stay granted partly
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