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2009 (3) TMI 166 - AT - Service TaxStay – clearing and forwarding agent (CFA) versus cargo handling agency – appellants argues that since cargo handling service relating to export cargo is not taxable the Appellants are not liable to pay any Service Tax nor liable to any penalty – held that - contract between M/s. SAIL and the Appellants clearly indicates that the Appellants were required to undertake major operations such as unloading of the cargo from the railway siding, transportation of the same to the transshipment storage yard, stacking of the cargo and subsequent delivery of the cargo to the Nepalese importers. The original Authority has also recorded in his order the details of activities undertaken by the Appellants and has come to a conclusion that the nature of activities undertaken by the Appellants would be classifiable under the C & F Agent Services – stay granted partially
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