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2017 (9) TMI 279 - AT - Service TaxCargo Handling Service - Held that: - part of the demand stands admitted by the Appellants, and towards quantification of the breakup the learned counsel for the Appellants has submitted a certificate from the Chartered Accountant certifying the breakup of value of Service Tax into the various activities carried by the Appellants. Since the break up was not available with the adjudicating authority, we find it appropriate to set aside the impugned order and remand the matter to the original adjudicating authority for re-quantification of the demand Demand of tax - activity of stacking materials within the factory premises for SAIL as well as movement of materials within the factory - Held that: - the Tribunal s decision in the case of Gajananda Agarwal [2008 (6) TMI 163 - CESTAT KOLKATA] will be applicable, where it was held that any activity incidental to freight of cargo is liable to be taxed under “cargo handling service” - demand set aside. Appeal allowed in part and part matter on remand.
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