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2018 (11) TMI 88 - AT - Service TaxCargo Handling Service - period 1.10.2002 to 30.09.2007 - activity related to loading, collecting, unloading and stacking of waste paper and pulp - Held that:- Hon’ble High Court of Jharkhand in the case of CCE, Ranchi vs. Modi Construction Company [2011 (4) TMI 598 - JHARKHAND HIGH COURT] have specifically held that the services of loading and unloading and stacking within the factory premises would not fall under the category of cargo handling service - demand set aside - appeal dismissed - decided against Revenue.
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