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2017 (3) TMI 1455 - AT - Service TaxBusiness Auxiliary Service - Held that: - this issue had come up for consideration before this Tribunal in the case of Ferro Scrap Nigam Ltd. vs CCE, Raipur, [2014 (1) TMI 1049 - CESTAT NEW DELHI], where it was held that the said activity does not amount to manufacture and such order stands accepted by the Revenue, it has to be held that there was no production of goods. Cargo Handing Service - Held that: - the same is squarely covered in favour of the assessee-Respondents by the ratio laid down in the case of Commissioner of Central Excise vs Manoj Kumar, [2012 (9) TMI 941 - ALLAHABAD HIGH COURT], where The sugar bags were not to be loaded or unloaded for any movement outside the factory on public roads, on any ships, aeroplane or trucks for onward movement to any destination. The activities will fall within the meaning of transportation of goods, and would certainly not be included in the definition of Cargo Handling Service which is the service exigible to Service tax. Appeal dismissed - decided against Revenue.
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