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2018 (2) TMI 141 - AT - Service TaxClassification of services - Cargo Handling Activity or otherwise? - mis-interpretation of provisions of Section 2 (f) of the Central Excise Act, 1944 - Held that: - the activity of loading, unloading, packing and unpacking etc. done by the respondent were within the factory premises and since those goods were not meant for loading into any vehicle for outward movement, the same should not fall under the purview of Cargo Handling Service - impugned order upheld - appeal dismissed - decided against Revenue.
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