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2017 (10) TMI 288 - AT - Service TaxCargo Handling Services - activities of loading and unloading for transportation of lime stone/ screen earth / rejected stones etc. from the mines of M/s. Chettinad Cement Corporation Ltd. and M/s. Larsen & Toubro Ltd., situated at various places and also at their own mines on contract basis - Held that: - The issue whether loading/unloading of limestone and rejects in mining area would fall under ‘Cargo handling services’ is covered by the judgment in the appellant’s own case Commissioner Vs. Thriveni Earthmovers [2017 (1) TMI 717 - SUPREME COURT], where it was held that the services are not in the nature of Cargo Handling Services - appeal dismissed - decided against Revenue.
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