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2018 (11) TMI 926 - AT - Service TaxCargo Handling Service - appellant had provided services to various cement plants for loading/unloading of cement (cargo) at the sites and had received payments for services - Held that:- The activity of packing, loading/ unloading of cement bags cannot be taxed under the category of ‘Cargo Handling Service’, especially when w.e.f. 16.06.2005, the Department accepted the classification of said services under ‘Manpower Supply Services’ - the impugned order is not maintainable and the same is set aside - appeal allowed - decided in favor of appellant.
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