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2009 (4) TMI 132 - AT - Service TaxCargo Handling Service –an agreement for transportation of raw materials from railway siding and MCRD railway siding to M/s. SISCOL’s raw material yard and ground hopper of blast furnace and sinter plant – held that - prima facie, the appellants cannot be said to have rendered Cargo Handling Service – demand confirmed under business auxiliary service category prime facie traverses beyond the show-cause notice – total waiver of pre deposit allowed – case remanded
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